Montoya Company has available the following information about its defined-benefit pension plan for the year ending December 31, 2018: Service cost for 2018 $ 26,300 Accumulated benefit obligation 696,000 Plan assets at fair value 643,000 Accumulated OCI (PSC) 313,000 Vested benefit obligation 518,000 Market-related asset value 738,000 Projected benefit obligation 881,000 Accumulated OCI net gain 94,900 Interest on projected benefit obligation 77,000

Calculate the pension asset/liability to be recorded at December 31, 2018.