ERW had the following information, based on IFRS policy, effective 1 Jan 2020, within its defined benefits pension plan

Plan assets: $460 000 DBO: $460 000

what is the pension expense for 2022?

	2020	2021	2022
Annual service cost	$36 800	$43 700	$59 800
Discount rate	10%	10%	10%
Plan assets actual return	$39 100	$50 370	$55 200
Current service cost	$36 800	$43 700	$59 800
Past service cost (effective 1/121	0	$69 000	$80 500
Benefits paid	$32 200	$37 720	$48 300
Actuarial assumptions change, 31 dec 2022 establishes 31 dec 2020 DBO =		$368 000	$1 196 000