D) BE19-2 Ditek Corp. provides a defined contribution pension plan for its employees. The plan requires Ditek to con- tribute 5% of employees' gross pay to a fund trustee each year. Ditch's total payroll for 2017 was $2,735,864. At the start of 2017, Ditck 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 2017. (a) Calculate Ditek's pension expense for 2017 assuming that the company follows IFRS. (b) Calculate Ditck's pension expense for 2017 assuming that the company follows ASPE