QUESTION 15 2018. The following data relate to this plan at December 31, Best Inc. a calendar year company, established a defined benefit pension pl 2019: Projected benefit obligation Accumulated benefit obligation Total fair value of plan assets Accumulated Other Comprehensive Loss (OCD) Un amortized Prior Service Cost Unamortized Actuarial Loss $ 4,500,000 $4,700,000 $3,500,000 $1,600,000 $1,400,000 $ 200,000 In its December 31, 2019 balance sheet, Best should report a pension liability $1,700,000 pension liability $1,000,000 pension Asset of $3,500,000 pension Asset of $ 700,000 pension liability of 54,700,000