Brief Exercise 19-2 Cullumber Corp. provides a defined contribution pension plan for its employees. The plan requires Cullum ber to contribute 3% of employees' gross pay to a fund trustee each year. Cullumber's total payroll for 2017 was $2,846,880 At the start of 2017, Cullumber revised the terms of the plan, which resulted in past service costs of $930,700. Cullumber expects to realize the economic benefits from the plan change for at least five years, beginning in 2017. Your answer is incorrect. Try again. Calculate Cullumber's pension expense for 2017 assuming that the company follows IFRS. (Round answer to O decimal places, e.g.5,275.) Pension expense 3777580 SHOW LIST OF ACCOUNTS Your answer is incorrect. Try again. Calculate Cullumber's pension expense for 2017 assuming that the company follows ASPE. (Round answer to O decimal places, e.g. 5,275.) Pension expense 3777580 SHOW LIST OF ACCOUNTS