Crane Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2020: Actual return on plan assets $13 Current service cost $26 Benefits paid to retirees 5 Interest cost 10 Contributions from employer 26 Opening balance, defined benefit obligation (DBO) 96 Cost of plan amendment in year 11 Opening balance, plan assets 101 Provide a continuity schedule for the DBO for the year. Crane follows IFRS.