Brief Exercise 19-2 Carla Vista Corp. provides a defined contribution pension plan for its employees. The plan requires Carla Vista to contribute 5% of employees' gross pay to a fund trustee each year. Carla Vista's total payroll for 2020 was $2,898,600. At the start of 2020, Carla Vista revised the terms of the plan, which resulted in past service costs of $888,700. Carla Vista expects to realize the economic benefits from the plan change for at least five years, beginning in 2020. Calculate Carla Vista's pension expense for 2020 assuming that the company follows IFRS. (Round answer to 0 decimal places, e.g. 5,275.) Pension expense SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO VIDEO Calculate Carla Vista's pension expense for 2020 assuming that the company follows ASPE. (Round answer to 0 decimal places, e.g. 5,275.) Pension expense $1