Reagan Air Conditioning Company Has Three Pension Plans for Three

Reagan Air Conditioning Company has three pension plans for three groups of employees: production,service,and administration.Information for the three plans is as follows:
$\begin{array}{lccccc}&\text {Production}& \text {Service}& \text {Administration}& \text {Total }\\\hline\\\text { Pension assets } & 7,000,000 & 2,000,000 & 2,500,000 & 11,500,000 \\\\\text { Pension Obligation } & (7,300,000) & (2,600,000) & (1,800,000) & (11,700,000) \\\\\text { Net pension surplus (deficit) } & (300,000 & (600,000) & 700,000 & (200,000) \\\\\text { Defined benefit asset (liability) } & (280,000) & 700,000 & (1,200,000) & (780,000)\end{array}$ Requirement
Provide an excerpt of Reagan's balance sheet showing the presentation of its pension plans.