Pension-related interest cost for the year $ 60,000 Fair value of plan assets, end of year 1,000,000 Projected benefit obligation, end of year 840,000 Expected return on pension fund for the year 80,000 Pension service cost for the year 100,000 Compute the amount to be reported on the balance sheet as of the end of the year. 0000000 $60,000 net pension liability $260,000 net pension liability $100,000 net pension liability $100,000 net pension asset $160,000 net pension liability $60,000 net pension asset $160,000 net pension asset $260,000 net pension asset