Organa Company has a defined benefit pension plan. The following information is available at year end: sheet? Projected benefit obligation $1,345,000 Accumulated benefit obligation $1,085,000 $ 995,000. OO Vested benefit obligation Fair value of plan assets $1,030,000 Which of the following would Organa report on its year-end balance OA long term liability of $1,345,000 A long term liability of $315,000 A long term liability of $55,000 A long term asset of $35,000