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Blossom Corporation ended its previous fiscal year with a defined benefit obligation of $ 6 0 , 6 7 1 and plan assets of $

Blossom Corporation ended its previous fiscal year with a defined benefit obligation of $60,671 and plan assets of $61,600. As a result
of an actuarial revaluation of its one-person defined benefit pension plan, the revised defined benefit obligation as at January 1,2023
was $68,745. As a result of this actuarial revaluation, Blossom's required contributions into the plan assets increase by $572 each
year.
(a)
Determine the effect that the change in the DBO has on Blossom's 2023 defined benefit expense reported in net income,
assuming the company follows ASPE.
Jefined benefit expense will
and net income will
by $
in 2023 under ASI
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