Presented below is pension information related to Blossom Company as of December 31, 2021: Accumulated benefit obligation Projected benefit obligation Plan assets (at fair value) Accumulated OCI (G/L) $ 4080000 4690000 5000000 130000 The amount to be reported as Pension Asset / Liability as of December 31, 2021 is Pension Asset of $310000 O Pension Liability of $610000. O Pension Asset of $920000. O Pension Liability of $310000