At January 1, 2020, Crane Corporation had plan assets of $ 261,000 and a defined benefit obligation of the same amount based on projected costs. During 2020, the current service cost was $ 28,500, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $ 31,500, contributions by Crane were $ 21,000, benefits paid were $ 17,500, and the cost of past service benefits granted effective December 31, 2020, was $29,000. Prepare a pension work sheet for Crane Corporation for 2020 assuming that Crane follows IFRS.