Sunland Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of dollars) for 2020: Actual return on plan assets $ 9 Current service cost $ 21 24 Opening balance, DBO 100 Contributions from employer Benefits paid to retirees 10 Opening balance, plan assets 100 Actuarial loss due to change in actuarial assumptions 15 At the end of the year, Sunland revised the terms of its pension plan, which resulted in past service costs of $ 35. Assuming that Sunland applies an 10% interest cost and follows IFRS, determine the company's 2020 pension expense and the effect of the pension plan on the company's shareholders' equity. (Enter answer in hundreds of thousands of dollars.) $ TA Pension expense to be reported Remeasurement gain or loss (OCI) $ Effect on company's shareholders' equity