The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). ($ in millions) Debit(Credit) Plan Prior Service Net Pension Net Pension PBO Assets Cost (Gain)/Loss Expense Cash (Liability)/Asset Beginning balance (700 ) 28 (90 ) Service cost 62 Interest cost 49 Expected return on assets 68 Gain/loss on assets (2 ) Amortization of: Prior service cost (7 ) Net gain/loss 3 Loss on PBO (8 ) Contributions to fund (45 ) Retiree benefits paid (65 ) Ending balance 730 (81 ) What was the net pension asset/liability reported in the balance sheet at the end of the year?