Sheffield Company sponsors a defined benefit plan for its 100 employees. On January 1, 2020, the companys actuary provided the following information.

Accumulated other comprehensive loss (PSC)		$147,800
Pension plan assets (fair value and market-related asset value)		200,300
Accumulated benefit obligation		255,000
Projected benefit obligation		378,600

The average remaining service period for the participating employees is 10 years. All employees are expected to receive benefits under the plan. On December 31, 2020, the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $48,200; the projected benefit obligation was $485,500; fair value of pension assets was $280,300; the accumulated benefit obligation amounted to $364,100. The expected return on plan assets and the discount rate on the projected benefit obligation were both 10%. The actual return on plan assets is $11,000. The companys current years contribution to the pension plan amounted to $69,000. No benefits were paid during the year.

1. Indicate the pension amounts reported in the financial statement as of December 31, 2020. (Enter negative amounts using either a negative sign preceding the number e.g. -15,630 or parentheses e.g. (15,630).)

Sheffield Company
Income Statement (Partial)
For the Year Ended December 31, 2020
Operating Expenses
Pension Expenses	$
Other Income/Expenses
Pension Expense	$

On this table I tried 80,810 for pension expenses but it came back as incorrect.

Sheffield Company
Comprehensive Income Statement
For the Year Ended December 31, 2020
Net Income/ (Loss)		$XXXX
Other Comprehensive Income (Loss)
Asset Gain (Loss)	$
Liability Gain (Loss)	$
Prior Service Cost Amortization	$14,780
		$-15,090
Comprehensive Income (Loss)		$XXXX

On this table I need Asset Gain (Loss) and Liability Gain (Loss). It isn't -20,840 and -9,030, I have already tried those.