The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). Plan Prior Service Net Pension Net Pension PBO Assets Cost (Gain)/Loss Expense Cash (Liability)/Asset ($ in millions) Debit (Credit) Beginning balance (850) Service cost Interest cost Expected return on assets Gain/loss on assets Amortization of: Prior service cost Net gain/loss Loss on PBO Contributions to fund Retiree benefits paid 83 (12) (80) 866 43 (105) 77 51 (5) (11) 6 (60) (96) Ending balance What was the net pension asset/liability reported in the balance sheet at the end of the year?