Blossom Corporation provides the following information about its defined benefit pension plan $($in hundreds of thousands of

dollars$)$ for $2023$:

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 $2023$ defined benefit expense and

the effect of the pension plan on the company's shareholders' equity. $($Enter answer in hundreds of thousands of dollars.$)$

Defined benefit expense

Remeasurement gain or loss $($OCI$)$