The following information is available for Crane Corporations pension plan for the year 2023:

Plan assets, January 1, 2020		$370,000
Actual return on plan assets		17,000
Benefits paid to retirees		41,800
Contributions (funding)		94,500
Discount rate		10%
Defined benefit obligation, January 1, 2020, accounting basis valuation		516,000
Service cost		65,800

Calculate pension expense for the year 2023 assuming that Crane follows IFRS, journal entries to recognize pension expense and funding for the year

Calculate pension expense for the year 2023, assuming that Crane follows ASPE, journal entries to recognize pension expense and funding for the year