9 Duster Corporation is a private company with a defi ned benefi t pension plan. The following information is available for Duster Corporation for 2017: Opening balance, DBO $210,000 Opening balance, plan assets 200,000 Service cost 58,000 Employer contributions paid evenly through 2017 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 Assuming that Duster follows IFRS, determine the 2017 effect of the pension plan on pension expense and the companys shareholders equity.