PBO Pla Prior Net Pension Cash Net Pension Liability)/ Asset Debit (credit) Assets Service (Gain) Espense Cost Loss 28 (90) Beginning balance Service cost Interest cost (700) 68 Amortization of Prior service cost Net gain/loss Loss on PBO Contributions to fund Retiree benefits paid Ending balance (45) 730 What was the net pension asset/liability reported in the balance sheet at the end of the year? A. Net pension liability of $50 B. Net pension asset of $50 C. Net pension asset of $24. D. Net pension liability of $24