At the End of the Current Year, Kennedy Co

At the end of the current year, Kennedy Co.has a defined benefit obligation of £335,000 and pension plan assets with a fair value of £245,000.The amount of the vested benefits for the plan is £225,000.Kennedy has an accumulated actuarial gain of £8,300.What account and amountrelated to its pension plan will be reported on the company's statement of financial position?

A) Pension liability of £74,300
B) Pension liability of £90,000
C) Pension asset of £233,300
D) Pension asset of £110,000