summer Corp. has a defined benefit pension plan. The plan reports the following for 2023: Projected benefit obligation, January 1 Plan assets, January 1 Service cost Settlement rate Expected return on plan assets Actual return on plan assets Funding contributions Benefit payments $894,000 $941,500 $33,920 8% $52,200 $60,299 $0 $46,000 What is net pension asset/liability at December 31, 2023? Enter an asset as a positive number or a liability as a negative number.