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The following pension-related values are determined on December 31 for BNW Inc. Account Balances, Dec. 31 Projected benefit obligation Accumulated benefit obligation Plan assets

The following pension-related values are determined on December 31 for BNW Inc. Account Balances, Dec. 31 Projected benefit obligation Accumulated benefit obligation Plan assets at fair value Accumulated OCI-Prior Service Cost (Dr.) $108,000 96,000 120,000 14,400 Compute the net pension asset (liability) to be recorded on the balance sheet on December 31.

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