Presented below is information related to Oriole Manufacturing Company as of December 31, 2018: Projected benefit obligation $ 1850000 Accumulated OCI -net gain 630000 Accumulated OCI (PSC) 840000 The amount for the prior service cost is related to an increase in benefits. The fair value of the pension plan assets is $1347000. The pension asset / liability reported on the balance sheet at December 31, 2018 is Pension liability of $1850000. Pension liability of $503000. Pension liability of $2690000. Pension liability of $1347000.