XYZ Company, a calendar-year entity, amends its defined benefit pension plan on January 1, 2010 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2010 pension expense (or revenue). The pertinent facts as of January 1, 2010 are: Increase in PSCvested employees: $5,000 Increase in PSCnon-vested employees: $2,000 Remaining vesting periodnon-vested employees: 5 years Remaining working lifevested employees: 10 years Remaining working lifenon-vested employees: 20years 1. Calculate the past service costs included in 2010 net pension expense (or revenue) under IAS 19. 2. Calculate the past service costs included in 2010 net pension expense (or revenue) under U.S GAAP.