The following information was obtained from the financial statements

The following information was obtained from the financial statements of X Inc. Defined Benefit Plan Obligations Pension Benefits 2020...... .. ...... 2019 Defined Benefit Obligation(DBO): Balance, beginning of year.. .$40,032. ...42,370 Current Service Cost...... 864. 1, 126 Interest Cost. 2,344.. 2,255 Benefits Paid. .. (3, 198)...... (2,881) Actuarial Gains.. . (3,339). _(2,838) Balance, end of year... ......$36,703.. ..$40,032 Defined Benefit Plan Assets Pension Benefits 2020. Balance, beginning of year........ $75,891. $90,828 Expected return on Plan Assets. 5,599.. 6,723 Employee contributions. . . .... 180.. 197 Benefits Paid... ..(3, 198).. (2,881) Actuarial Losses... .( 745).... (18,976) Balance, end of year..... $77,727 ...... $75,891 Required:- (a) Calculate pension expense for 2020 (5 marks) (b) Explain the following:- i. The funded status of the pension plan in 2020(3 marks) ii. Contributory and non-contributory pension plans(3 marks) iii. The difference in accounting for actuarial gains and losses and past service costs under IFRS and ASPE(2 marks)