Cullumber Inc. has a defined benefit plan for its employees. On December 31, 2022, the companys records showed the following information related to the plan: Pension plan assets $838,000 Defined benefit obligation 922,000 All employees are expected to receive benefits under the plan. The companys actuary provided the following information as at December 31, 2023: Current year service cost $171,000 Past service benefits, granted July 1, 2023 30,000 Discount rate 5% Actual return on assets 6% Contributions for the year 260,000 Benefits paid to retirees 128,000 (a) Calculate defined benefit expense for Cullumber Inc. for 2023, assuming ASPE is used. Defined benefit expense, 2023 $enter the defined benefit expense for 2023 in dollar