Jonquière Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of dollars) for 2017:

At the end of the year, Jonquière revised the terms of its pension plan, which resulted in past service costs of $35. Assuming that Jonquière applies an 11% interest cost and follows IFRS, determine the company's 2017 pension expense and the effect of the pension plan on the company's shareholders' equity.

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Actual return on plan assets Contributions from employer Benefits paid to retirees Actuarial loss due to change in actuarial $9 20 10 Current service cost Opening balance, DBO Opening balance, plan assets $19 100 100 assumptions 15