What is the amount for pension liability, Accounting Basics

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What is the amount for pension liability

Question: Whispering Corporation has the following balances at December 31, 2017.

Projected benefit obligation	$2,782,000
Plan assets at fair value	2,209,000
Accumulated OCI (PSC)	1,097,000

Required: What is the amount for pension liability that should be reported on Whispering's balance sheet at December 31, 2017?

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