Crane Corporation is a publicly traded company that follows IFRS. During $2023,$ changes to life expectancy and disability led to an increase in actuarial assumptions of $$36,400.$ The expected return on assets for $2023$ was $4\%,$ while the actual return was $5\%.$ The discount rate used for determining the defined benefit obligation was $4\%.$ On December $31,2023,$ Crane's retirees agreed to a $ $60,000$ reduction in past service benefits $.$ Crane's accountant began working on the pension worksheet, however she has become very ill and you have been asked to complete the worksheet for her. Following is the partial pension worksheet for Crane Corporation: Complete the pension worksheet and indicate the amount of the pension liability or asset to appear on Crane's statement of financial position