John began working for ABC Ltd. in 2018. The Company sponsors a defined benefit registered pension plan which requires four years of service prior to benefits becoming vested. In 2018, the Company reported a pension adjustment for John of $5,200, followed by a 2019 pension adjustment of $5,400.

At the beginning of 2020, it is discovered that John has been embezzling corporate funds during the last few months of 2019. He is immediately fired and the Company is considering criminal charges.

Required:

Calculate Johns pension adjustment reversal for 2020.