Sandhill Corporation is a private company with a defined benefit pension plan. The following information is available for Sandhill Corporation for 2020 Opening balance, DBO $250,000 Opening balance, plan assets 238,000 Service cost 69,000 Employer contributions paid evenly through 2020 91,500 Applicable interest or discount rate 10 % Actual return on plan assets 29.500 Actuarial loss due to change in actuarial assumptions 16,700 Assuming that Sandhill follows ASPE. determine the 2020 effect of the pension plan on pension expense and the company's shareholders' equity. on plan results in total pension expense and a related decrease in the net income and shareholders equity by $