no idea with this

Brief Exercise 19-2 Crane Corp. provides a defined contribution pension plan for its employees. The plan requires Crane to contribute 5% of employees' gross pay to a fund trustee each year. Crane's total payroll for 2020 was $2,803,800. At the start of 2020, Crane revised the terms of the plan, which resulted in past service costs of $926,000. Crane expects to realize the economic benefits from the plan change for at least five years, beginning in 2020. Calculate Crane's pension expense for 2020 assuming that the company follows IFRS. (Round answer to 0 decimal places, e.g. 5,275.) Pension expense SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO VIDEO Calculate Crane's pension expense for 2020 assuming that the company follows ASPE. (Round answer to 0 decimal places, e.g. 5,275.) Pension expense SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO VIDEO