The following information is available for ACME Incorporated's defined benefit pension plan: 2019 Defined benefit obligation, opening balance $ 130,000 Fair value of plan assets, opening balance 194,000 Current service cost 57,000 Discount rate 7% Actual return earned on plan assets 6% Contributions (funding) paid June 30 72,000 Benefits paid to retirees (paid evenly throughout the year) 64,000 Past service cost due to plan ammendment December 31 Required: 110,000 Calculate the interest component of pension expense only under ASPE and under IFRS. (10 marks)