Ivanhoe Corp. provides a defined contribution pension plan for its employees. The plan requires Ivanhoe to contribute 5% of employees' gross pay to a fund trustee each year. Ivanhoe's total payroll for 2020 was $2,818,200. At the start of 2020, Ivanhoe revised the terms of the plan, which resulted in past service costs of $868,700. Ivanhoe expects to realize the economic benefits from the plan change for at least five years, beginning in 2020. (a) Your answer has been saved. See score details after the due date. Calculate Ivanhoe's pension expense for 2020 assuming that the company follows IFRS. (Round answer to O decimal places, e g. 5,275.) Pension expense $ 140910 Calculate Ivanhoe's pension expense for 2020 assuming that the company follows ASPE. (Round answer to O decimal places, eg. 5,275.) Pension expense $