$--$Cullumber Corporation is a private company with a defined benefit pension plan. The following information is available for Cullumber for $2023$:

Assuming that Cullumber follows IFRS, determine the $2023$ effect of the pension plan on defined benefit expense and the company's shareholders' equity.

The pension plan results in total defined benefit expense and a related

decrease $ $\_\_\_\_\_$ in the net income and retained earnings by $and a remeasurement loss $($OCI$)$ and decrease in accumulated other comprehensive income of $ $\_\_\_\_\_,$ for a total reduction in shareholders' equity of $$\_\_\_\_\_\_\_$