Required information Information pertaining to a company's defined benefit pension plan is provided below. 2021 Beginning ($ in thousands) Balances 2021 Ending Balances Projected benefit obligation $2,900 ??? Plan assets $2,700 $3,244 Additional information: Benefits paid, $324 Actual return on plan assets, $135 Service cost, $174 Discount (interest) rate, 6% There were no changes in actuarial estimates and assumptions regarding the PBO. Use the information above to answer the questions below. Determine the funded status at the end of 2021. (Click to select) Net asset of $644 Net asset of $320 Net liability of $320 Net liability of $644