Sunland Corp., a company whose stock is publicly traded, provides a noncontributory defined-benefit pension plan for its employees. The company's actuary has provided the following information for the year ended December 31, 2021: Projected benefit obligation $ 676000 Accumulated benefit obligation 497000 Fair value of plan assets 800000 Service cost 210000 Interest on projected benefit obligation 18000 Amortization of prior service cost 48000 Expected and actual return on plan assets 64500 The market-related asset value equals the fair value of plan assets. No contributions have been made for 2021 pension cost. In its December 31, 2021 balance sheet, Sunland should report a pension asset / liability of O Pension asset of $800000 Pension liability of $497000 O Pension asset of $124000 O Pension liability of $676000