Toroton Ltd. has six employees participating in its defined benefit pension plan. The pension plan vests after six years of employment. The current years of service and expected years of future service for these employees at the beginning of 2013 are as follows:

On January 1, 2013, the company amended its pension plan, resulting in past service cost of $340,000, of which $200,000 is attributable to employees whose benefits have vested.
Instructions
*(a) Calculate the amount of past service cost amortization for the years 2013 through 2018 assuming the company accounts for past service costs using the deferral and amortization approach under ASPE.
(b) Calculate the amount of past service cost amortization for the years 2013 through 2018 assuming the company accounts for past service costs using the immediate recognition approach under IFRS.

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Current Years of Service Expected Future Years of Service Employee Brandon Chiara Mikayla Angela Paolo Erminia 4 5 6i 6i 4