Brief Exercise 19-2 Sandhill Corp. provides a defined contribution pension plan for its employees. The plan requires Sandhill to contribute 5% of employees' gross pay to a fund trustee each year. Sandhill's total payroll for 2020 was $2,878,300. At the start of 2020, Sandhill revised the terms of the plan, which resulted in past service costs of $849,400. Sandhill expects to realize the economic benefits from the plan change for at least five years, beginning in 2020. Your answer is correct. Calculate Sandhill's pension expense for 2020 assuming that the company follows IFRS. (Round answer to O decimal places, e.g. 5,275.) Pension expense 993315 SHOW LIST OF ACCOUNTS SHOW SOLUTION LINK TO TEXT LINK TO TEXT LINK TO VIDEO x Your answer is incorrect. Try again. Calculate Sandhill's pension expense for 2020 assuming that the company follows ASPE. (Round answer to 0 decimal places, e.g. 5,275.) Pension expense 313795