Dn January 1,2023,TSJ amended its pension plan, resulting in past service costs with a present value of $77,600. Calculate the pension plan's surplus or deficit and the pension liability or asset reported on the December 31, 2023, 2024, and 2025 statements of financial position assuming that TSJ accounts for its pension plan under ASPE. (Round answers to 0 decimal places, e.g. 5,275.)