the headers are in order of: [Remeas.Gain/Loss OCI] - [Pension Expense] - [Cash] - [Net Defined Benefit (Liab) Asset] - [DBO] - [Plan Asset]

Crane Corporation reports the following January 1, 2020 balances for its defined benefit pension plan, which it accounts for under IFRS: plan assets, $440,000; defined benefit obligation, $440,000. Other data relating to three years of operation of the plan are as follows: 2020 $35.200 10% 37,500 35.200 Annual service cost Discount rate Actual return on plan assets Funding of current service cost Funding of past service cost Benefits paid Past service cost (plan amended, 1/1/21) Change in actuarial assumptions establishes a December 31, 2022 defined benefit obligation of 2021 $41,700 10% 48,080 41,700 68,000 37.530 352,000 2022 $58,200 10% 53,600 58,200 80,500 46,200 31,900 1,196,000 Prepare and complete a pension work sheet for 2020. Remeas. Gain/ Loss OCI Pension Expense Opening balance $ Service cost $ Crane Corporation Continuity Schedule of Defined Benefit Obligation - 2021 $ Prepare a continuity schedule of the plan assets over the three-year period. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Crane Corporation Continuity Schedule of Fund Assets - 2020 $ $ Crane Corporation Continuity Schedule of Fund Assets - 2021 $ V $ Crane Corporation Continuity Schedule of Fund Assets-2022 $ $ Determine the pension expense for each of 2020 2021, and 2022. $ Pension expense, 2020 Pension expense, 2021 $ $ Pension expense, 2022 $ Prepare the journal entries to reflect the pension plan transactions and events for each year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Year Account Titles and Explanation Debit Credit 2020 $ Crane Corporation Continuity Schedule of Defined Benefit Obligation - 2021 $ Prepare a continuity schedule of the plan assets over the three-year period. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Crane Corporation Continuity Schedule of Fund Assets - 2020 $ $ Crane Corporation Continuity Schedule of Fund Assets - 2021 $ V $ Crane Corporation Continuity Schedule of Fund Assets-2022 $ $ Determine the pension expense for each of 2020 2021, and 2022. $ Pension expense, 2020 Pension expense, 2021 $ $ Pension expense, 2022 $ Prepare the journal entries to reflect the pension plan transactions and events for each year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Year Account Titles and Explanation Debit Credit 2020