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

Balances or Values at December 31, 2023
Defined benefit obligation			$2,409,000
Vested benefit obligation			1,448,350
Fair value of plan assets			2,004,930
Other pension plan data:
	Current service cost for 2023		83,000
	Actual return on plan assets in 2023		114,000
	Return on plan assets in 2023 using discount rate		154,600
	Interest on January 1, 2023 defined benefit obligation		223,000
	Funding of plan in 2023		81,250
	Benefits paid		123,000

(a)

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

Defined benefit obligation		$enter a dollar amount
Fair value of plan assets		$enter a dollar amount
Net defined benefit select an option assetl iability		$enter a dollar amount