DALLAS CORP HAS THE FOLLOWING 2018 DATA REGARDING A DEFINED BENEFIT PLAN: SERVICE COST 325,000 CONTRIBUTION TO PLAN 314,000 PRIOR SERVICE COST AMORTIZATION 15,000 EXPECTED RETURN ON PLAN ASSETS 55,000 ACTUAL RETURN ON PLAN ASSETS 49,000 BENEFITS PAID 85,000 LOSS ON PBO 12,000 PLAN ASSETS AT 1/1/2018 871,000 PROJECTED BENEFIT OBLIGATION AT 1/1/2018 862,000 ACCUMULATED OCI (PSC) AT 1/1/2018 40,000 ACCUMULATED OCI (GAIN) AT 1/1/2018 (102,000) AMORTIZATION PERIOD/YEARS 10 INTEREST/DISCOUNT (SETTLEMENT) RATE 5.00% REQUIRED: WHAT IS 2018 PENSION EXPENSE? 326610 REQUIRED: WHAT IS THE ENDING PENSION ASSET/LIABILITY? (POSITIVE FOR ASSET AND NEGATIVE FOR LIABILITY) 8100 REQUIRED: IS THE ENDING BALANCE AN ASSET OR A LIABILITY? (INPUT "ASSET" OR "LIABILITY")