Given the Following Information,compute December 31,2012 Projected Benefit Obligation (PBO)and

Given the following information,compute December 31,2012 projected benefit obligation (PBO)and fair market value (FMV)of plan assets for Eagan Company.
$\begin{array}{|l|r}\hline \text { Prior service cost granted in a 2012 plan amendment } & \$ 115,000 \\\hline \text { Interest on PBO } & 73,000 \\\hline \text { Actual return on plan assets } & 101,000 \\\hline \text { Service cost } & 84,000 \\\hline \text { Contribution sent to plan trustee } & 62,000 \\\hline \text { Benefit payments to retirees } & 24,000 \\\hline \text { Liability loss (gain) } & (37,000) \\\hline \text { FMV of plan assets, January 1, 2012 } & 735,000 \\\hline \text { PBO, January 1,2012 } & 814,000\end{array}$

What amount of asset or liability will be reported on the balance sheet at December 31,2012?