At the End of the Current Year, Churchill Industries Has

At the end of the current year, Churchill Industries has a defined obligation of £433,000 and pension plan assets with a fair value of £265,000.The amount of the vested benefits for the plan is £225,000.Churchill has an accumulated actuarial gain of £12,900.What account and amountrelated to its pension plan will be reported on the company's statement of financial position?

A) Pension asset of £168,000
B) Pension liability of £109,100
C) Pension liability of £134,900
D) Pension asset of £115,900