Vansh Anjaria: information related to the plan:

Pension plan assets

Defined benefit obligation

$$835,000$

$933,000$

All employees are expected to receive benefits under the plan. The company's actuary provided the following information as at

December $31,2023$:

Current year service cost

$$178,000$

Past service benefits, granted July $1,2023$

$29,000$

Discount rate

$5\%$

Actual return on assets

$6\%$

Contributions for the year

$266,000$

Benefits paid to retirees

$124,000$

$[8$:$57$ a$.$m$.,2024-04-19]$ Vansh Anjaria: Calculate defined benefit expense for Blossom Inc. for $2023,$ assuming ASPE is used.

Defined benefit expense, $2023$

$

Calculate defined benefit expense for Blossom Inc. for $2023,$ assuming IFRS is used.