The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). ($ in millions) Debit(Credit) PBO Plan Assets Prior Service Cost Net (Gain)/Loss Pension Expense Cash Net Pension (Liability)/ Asset Beginning balance (820 ) 40 (102 ) Service cost 74 Interest cost 41 Expected return on assets 80 Gain/loss on assets (2 ) Amortization of: Prior service cost (8 ) Net gain/loss 3 Loss on PBO (9 ) Contributions to fund (57 ) Retiree benefits paid (77 ) Ending balance 825 (93 ) What was the net pension asset/liability reported in the balance sheet at the end of the year