Refer to the data for Duster Corporation's defined benefit pension plan in BE19.9. Now assume that the company follows ASPE instead of IFRS. Determine the 2020 effect of the pension plan on pension expense and the company's shareholders' equity. 

Data From BE19.9.

Duster Corporation is a private company with a defined benefit pension plan. The following information is available for Duster Corporation for 2020: 

Opening balance, DBO..................................................$210,000 

Opening balance, plan assets.........................................200,000 

Service cost.........................................................................58,000 

Employer contributions paid evenly through 2020.......77,000 

Applicable interest or discount rate....................................10% 

Actual return on plan assets.............................................25,000 

Actuarial loss due to change in actuarial assumptions..14,000