Employer Contributions $1,500$

Current service costs $1,850$

Past service costs $120$

Beginning of year PBO $39,000$

End of year PBO $????$

Increase due to actuarial estimates $628$

Beginning of year plan assets $28,000$

End of year plan assets $????$

Actuarial return on plan assets $1,795$

Benefits paid $635$

Unamortized actuarial losses $($GAAP$)3,150$

Expected rate of return on plan assets $6\mathrm{.}0\%$

Discount rate $7\mathrm{.}5\%$

What is the periodic pension cost reported in OCI under IFRS?

STOP USING CHATGPT