At December $31,2020,$ Shamrock Corporation had a projected benefit obligation of $$554,800,$ plan assets of $$317,000,$ and prior

service cost of $$127,500$ in accumulated other comprehensive income.

Determine the pension asset$/$liability at December $31,2020.($Enter liability using either a negative sign preceding the number e$.$g$.-45$ or

parentheses e$.$g$.(45).)$

Pension asset$/$liability at December $31,2020$