Using this problem as an example, why was the prior cost service of $127,000 in accumulated other comprehensive income not presented in the table:

At December 31, 2020, Besler Corporation had a projected benefit obligation of $560,000, plan assets of $322,000, and prior service cost of $127,000 in accumulated other comprehensive income.

Determine the pension asset/liability at December 31, 2020.

Projected benefit obligation	$560,000
Plan assets	($322,000)
Pension liability balance at December 31, 2020	$238,000