Question 6 of 8 - 71 View Policies Current Attempt in Progress Crane Corporation is a private company with a defined benefit pension plan. The following information is available for Crane Corporation for 2020: Opening balance, DBO $206,000 Opening balance, plan assets 196,000 Service cost 57,000 Employer contributions paid evenly through 2020 75,500 Applicable interest or discount rate 10 % Actual return on plan assets 24,500 Actuarial loss due to change in actuarial assumptions 13,700 Assuming that Crane follows ASPE, determine the 2020 effect of the pension plan on pension expense and the company's shareholders' equity. The pension plan results in total pension expense and a related in the net income and shareholders' equity by $