Coronado Inc. has a defined benefit plan for its employees. On December 31, 2019 the companys records showed the following information related to the plan:

Pension plan assets $283,200

Defined benefit obligation 356,800

All employees are expected to receive benefits under the plan. The companys actuary provided the following information as at December 31, 2020:

Current year service cost $49,900

Past service benefits, granted July 1, 2020 77,000

Expected return on assets 11%

Actual return on assets 9%

Discount rate on DBO 11%

Contributions for the year 34,700

Benefits paid to retirees 17,800

A) Calculate pension expense for Coronado Inc. for 2020, assuming ASPE is used.

B) Calculate pension expense for Coronado Inc. for 2020, assuming IFRS is used.