For each of the following, indicate whether the item would increase defined benefit expense for the current year, decrease defined benefit expense for the current year, or have no effect on defined benefit expense for the current year. Assume a defined benefit pension plan, and that IFRS is followed. (a) Service cost for the current year. (b) Past service costs granted during the year. (c) Benefits paid to retired employees. (d) Actuaries have made changes that lower their estimates of future benefit costs. (e) Return on plan assets. (f) Interest earned on pension assets was lower than expected. (g) New statistics used by the actuary indicate increased life expectancy after retirement. (h) The stock market is expected to experience steep losses for the current year and for the next several years. (i) New union contract lowers the average anticipated earnings for employees at the time of their retirement