Blossom Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of dollars) for 2020: $7 $22 23 Actual return on plan assets Contributions from employer Benefits paid to retirees Actuarial loss due to change in actuarial assumptions Current service cost Opening balance, DBO Opening balance, plan assets 100 10 100 15 At the end of the year. Blossom revised the terms of its pension plan, which resulted in past service costs of $35. At the end of the year. Blossom revised the terms of its pension plan, which resulted in past service costs of $35. Assuming that Blossom applies an 10% interest cost and follows IFRS, determine the company's 2020 pension expense and the effect of the pension plan on the company's shareholders' equity. (Enter answer in hundreds of thousands of dollars.) Pension expense to be reported Remeasurement gain or loss (OCI) Effect on company's shareholders equity