Stellar Inc. has a defined benefit plan for its employees. On December 31, 2019 the company's records showed the following information related to the plan: Pension plan assets Defined benefit obligation $867.000 940,000 All employees are expected to receive benefits under the plan. The company's actuary provided the following information as at December 31, 2020: Current year service cost Past service benefits, granted July 1, 2020 Discount rate Actual return on assets Contributions for the year Benefits paid to retirees $176,000 29,000 596 6% 260,000 127,000 Calculate pension expense for Stellar Inc. for 2020, assuming ASPE is used. Pension expense, 2020 eTextbook and Media Calculate pension expense for Stellar Inc. for 2020. assuming IFRS is used. Pension expense, 2020 $