Oriole Corp., a company whose stock is publicly traded, provides a noncontributory defined-benefit pension plan for its employees. The company's actuary has provided the following information for the year ended December 31, 2021:

Projected benefit obligation		$	757000
Accumulated benefit obligation			569000
Fair value of plan assets			890000
Service cost			255000
Interest on projected benefit obligation			27000
Amortization of prior service cost			66000
Expected and actual return on plan assets			91500

The market-related asset value equals the fair value of plan assets. No contributions have been made for 2021 pension cost. In its December 31, 2021 balance sheet, Oriole should report a pension asset / liability of

Pension liability of $569000

Pension asset of $133000

Pension liability of $757000

Pension asset of $890000