Oriole Corp. provides a defined contribution pension plan for its employees. The plan requires Oriole to contribute 5% of employees' gross pay to a fund trustee each year. Oriole's total payroll for 2020 was $2,819,800. At the start of 2020, Oriole revised the terms of the plan, which resulted in past service costs of $943,500. Oriole expects to realize the economic benefits from the plan change for at least five years, beginning in 2020. Calculate Oriole's pension expense for 2020 assuming that the company follows IFRS. (Round answer to O decimal places, e.g. 5,275.) Pension expense $ e Textbook and Media List of Accounts Calculate Oriole's pension expense for 2020 assuming that the company follows ASPE. (Round answer to 0 decimal places, e.g. 5,275.) Pension expense $