Ditek Corp. provides a defined contribution pension plan for its employees. The plan requires Ditek to contribute 5% of employees’ gross pay to a fund trustee each year. Ditek’s total payroll for 2023 was $2,735,864. At the start of 2023, Ditek revised the terms of the plan, which resulted in past service costs of $845,350. Ditek expects to realize the economic benefits from the plan change for at least five years, beginning in 2023.

(a) Calculate Ditek’s defined benefit expense for 2023 assuming that the company follows IFRS.

(b) Calculate Ditek’s defined benefit expense for 2023 assuming that the company follows ASPE. Round to the nearest dollar.