Wildhorse Corp. provides a defined contribution pension plan for its employees. The plan requires Wildhorse to contribute 5% of employees' gross pay to a fund trustee each year. Wildhorse's total payroll for 2023 was $2,802,400. At the start of 2023 , Wildhorse revised the terms of the plan, which resulted in past service costs of $873,100. Wildhorse expects to realize the economic benefits from the plan change for at least five years, beginning in 2023. (a) Calculate Wildhorse's defined benefit expense for 2023 assuming that the company follows IFRS. (Round answer to 0 decimal places, e.g. 5,275.) Defined benefit expense eTextbook and Media