Carla Vista Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of dollars) for 2020: Actual return on plan assets $8 Current service cost $23 Contributions from employer 22 Opening balance, DBO 100 Benefits paid to retirees 10 Opening balance, plan assets 100 Actuarial loss due to change in actuarial assumptions 15 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 companys 2020 pension expense and the effect of the pension plan on the companys shareholders equity. (Enter answer in hundreds of thousands of dollars.) Pension expense to be reported $enter a dollar amount in in hundreds of thousands Remeasurement gain or loss (OCI) $enter a dollar amount in in hundreds of thousands Effect on company's shareholders' equity select an effect