Crane Corp. provides the following information about its post-retirement health-care benefit plan for the year 2023: Current service cost $204,100 Contribution to the plan 47,400 Actual return on plan assets 142,600 Benefits paid 82,000 Plan assets at January 1, 2023 1,599,000 Defined post-retirement benefit obligation at January 1, 2023 1,839,000 Discount rate 9% Prepare all required journal entries related to the plan made by Crane in 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation December 31, 2023 December 31, 2023 (To record post-retirement benefit expense.) December 31, 2023 (To record remeasurement loss.) (To record contribution to the pension fund.) Debit Credit