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. Calculate the 2018 amortization of the net gain. The average remaining service life of employees is 10 years. Amortization of the net gain