Jonquire Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of

Jonquière Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of dollars) for 2020: 

At the end of the year, Jonquière revised the terms of its pension plan, which resulted in past service costs of $35. Assuming that Jonquière applies an 11% interest cost and follows IFRS, determine the company's 2020 pension expense and the effect of the pension plan on the company's shareholders' equity.

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$ 9 $ 19 Actual return on plan assets Contributions from employer Current service cost 20 Opening balance, DBO 100 Benefits paid to retirees 10 Opening balance, plan assets 100 Actuarial loss due to change in actuarial assumptions 15