Carla Vista 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, Carla Vista revised the terms of its pension plan, which resulted in past service costs of $35. Assuming that Carla Vista applies an 14\% 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.)