Question 15 Oriole Company has available the following information about its defined-benefit pension plan for the year ending December 31, 2021: Service cost for 2021 Accumulated benefit obligation Plan assets at fair value Accumulated OCI (PSC) Vested benefit obligation Market-related asset value Projected benefit obligation Accumulated OCI net gain Interest on projected benefit obligation $ 25,500 688,000 635,000 305,000 510,000 730,000 865,000 92,500 69,000 (a) Calculate the pension asset/liability to be recorded at December 31, 2021. Pension