Dorsey Company adopts acceptable accounting for its defined benefit pension 5. (3 pts) plan on January 1, 2009, with the following beginning balances: plan assets $3,365,000; projected benefit obligation $3,225,000. Other data is as follows: 2009 Settlement Rate 6.50% Expected Rate of Return 6.25% 110,000 Service Costs Additional Prior Service Costs on 1/1/2009 425,000 Amortization of prior service cost Funding Contributions plan assets 42,500 185,000 210,000 Actual return on Benefits paid 150,000 After all the information for 2009 has been recorded to the pension works heet, what will be the ending balance of the pension asset/liability account? (indicate if the amount is an asset or a liability) (round to the nearest dollar)