At the end of the current period, Jacob Inc. has a defined benefit obligation of 125,000 and

Question:

At the end of the current period, Jacob Inc. has a defined benefit obligation of €125,000 and pension plan assets with a fair value of €98,000. The amount of the vested benefits for the plan is €95,000. What amount and account(s) related to its pension plan will be reported on the company’s statement of financial position?