At December 31, 2020, Crane Corporation provided you with the following information: Defined benefit obligation. December 31, 2020 Plan assets at fair value, December 31, 2020 Past service cost from plan amendment on December 31, 2020 $3,420,000 2,435,000 1,005,500 Determine the account and its balance that should be reported on Crane Corporation's December 31, 2020 balance sheet if it applies ASPE Net defined benefit How should the $1,005,500 be reported? The $1,005,500