Crane Inc. is a publicly traded company that follows IFRS. During 2023 , changes to life expectancy and disability led to a decrease in actuarial assumptions of $27,100. The discount rate for 2023 was 3%, while the actual return on plan assets was 4%. On December 31 , 2023, Crane's employees were granted a $9,400 increase 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