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Headland Corporation has the following balances at December 31, 2020. Projected benefit obligation $2,639,000 Plan assets at fair value 2,099,000 Accumulated OCI (PSC) 1,161,000 What

Headland Corporation has the following balances at December 31, 2020.

Projected benefit obligation $2,639,000
Plan assets at fair value 2,099,000
Accumulated OCI (PSC) 1,161,000

What is the amount for pension liability that should be reported on Headland' balance sheet at December 31, 2020?

Pension liability balance at December 31, 2020 $enter the pension liability balance at December 31, 2017 in dollars

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