Current Attempt in Progress

Sandhill Corporation provides the following information about its defined benefit pension plan $($in hundreds of thousands of

dollars$)$ for $2023$:

Actual return on plan assets

Contributions from employer

Benefits paid to retirees

Actuarial loss due to change in actuarial assumptions

$$5$

$22$

$10$

$19$

At the end of the year, Sandhill revised the terms of its pension plan, which resulted in past service costs of $$35.$

Assuming that Sandhill applies an $12\%$ 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.$)$

Defined benefit expense

Remeasurement gain or loss $($OCI$)$