Dell Company adopted a defined benefit pension plan on January 1, 2017. Dell amortizes the initial prior service cost of $1,334,400 over 16 years. It assumes a 7% discount rate and an 8% expected rate of return. The following additional data are available for 2017:

Service cost for 2017	$	320,000
Prior service cost amortization		83,400
Employer contribution made at 12/31/2017		335,000

Compute the pension asset (liability) to be reported on Dells December 31, 2017, balance sheet. (A net pension liability should be indicated by a minus sign.)