Crane Enterprises Ltd$.$ provides the following information about its defined benefit pension plan:

Balances or Values at December $31,2023$

Defined benefit obligation

Fair value of plan assets

Other pension plan data:

Current service cost for $2023$

Actual return on plan assets in $2023$

Return on plan assets in $2023$ using discount rate

Interest on January $1,2023$ defined benefit obligation

Funding of plan in $2023$

Benefits paid

$139,000$

$($a$)$

Calculate the January $1,2023$ balances for the pension$-$related accounts if Crane follows IFRS.

Defined benefit obligation

Fair value of plan assets

$

Net defined benefit