Jonquire Corporation uses the immediate recognition approach to account for its defined benefit pension plan. The following

Jonquière Corporation uses the immediate recognition approach to account for its defined benefit pension plan. The following information (in hundreds of thousands of dollars) is available for 2014:
Actual return on plan assets...................................................9
Expected return on plan assets...............................................11
Contributions from employer................................................20
Benefits paid to retirees......................................................10
Actuarial loss due to change in actuarial assumptions....................15
Current service cost...........................................................19
Interest cost....................................................................11
Opening balance, DBO....................................................100
Opening balance, plan assets.............................................100
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 follows IFRS, determine the company's 2014 pension expense and the effect of the pension plan on the company's shareholders' equity.