Sunland Corporation is a private company with a defined benefit pension plan. The following information is available for Sunland for 2023: Opening balance, DBO Opening balance, plan assets $188,000 179,000 Service cost 52,000 Employer contributions paid evenly through 2023 69,000 Applicable interest or discount rate 10% Actual return on plan assets 22,500 Actuarial loss due to change in actuarial assumptions 12,500 Assuming that Sunland follows IFRS, determine the 2023 effect of the pension plan on defined benefit expense and the company's shareholders' equity. and a remeasurement loss (OCI) and decrease in accumulated other comprehensive income of $ -2,400 , for a eTextbook and Media