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

$\backslash$table$[[$Opening balance, DBO,$$181,000$

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

Opening balance, DBO

Opening balance, plan assets

Service cost

Employer contributions paid evenly through $2023$

Applicable interest or discount rate

Actual return on plan assets

Actuarial loss due to change in actuarial assumptions

$$181,000$

$172,000$

$50,000$

$66,500$

$10\%$

$21,500$

$12,100$

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

expense and a related in the net income and retained earnings by $ and a remeasurement $ic$