Sunland 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: $288,300 Pension plan assets Defined benefit obligation 384,200 All employees are expected to receive benefits under the plan. The company's actuary provided the following information as at December 31, 2020: $47.400 Current year service cost Past service benefits, granted July 1, 2020 78,400 Expected return on assets 13% Actual return on assets 11% Discount rate on DBO 13% Contributions for the year 33,200 Benefits paid to retirees 15,900 Calculate pension expense for Sunland Inc. for 2020, assuming ASPE is used. Pension expense, 2020 $ e Textbook and Media Calculate pension expense for Sunland Inc. for 2020, assuming IFRS is used. Pension expense. 2020 $