Calculate defined benefit expense for Carla Vista Inc. for 2023 , assuming ASPE is used. Defined benefit expense, 2023

Carla Vista Inc. has a defined benefit plan for its employees. On December 31, 2022, the company's records showed the following information related to the plan: Pension plan assets Defined benefit obligation $842,000 926,000 All employees are expected to receive benefits under the plan. The company's actuary provided the following information as at December 31, 2023: Current year service cost Past service benefits, granted July 1, 2023 Discount rate Actual return on assets Contributions for the year Benefits paid to retirees $177,000 30,000 6% 255,000 123,000 Calculate defined benefit expense for Carla Vista nc. for 2023, assuming ASPE is used. Defined benefit expense, 2023