KTC has a$$ defined benefit pension plan.$$ At December $31$ of the current year,$$ selected pension plan data were as follows $(000$s$)$:

$$

$$ Projected Benefit Obligation$$ $$602$ Vested Benefit Obligation$200$

$$ Pension Plan Assets $-$ Fair Value $319$

$$ Unamortized Prior Service Cost $95$

Ignoring taxes.$$ What amounts and classifications $($asset$,$ liability, and owners' equity$)$ will KTC report in its balance sheet?