Stellar Inc. has a defined benefit plan for its employees. On December 31, 2019 the company's records showed the following information related to the plan: Pension plan assets $835,000 Defined benefit obligation 933,000 All employees are expected to receive benefits under the plan. The company's actuary provided the following information as at December 31, 2020: Current year service cost $178,000 Past service benefits, granted July 1, 2020 29,000 Discount rate 5% Actual return on assets 6% Contributions for the year 266,000 Benefits paid to retirees 124,000X Your answer is incorrect. Calculate pension expense for Stellar Inc. for 2020, assuming ASPE is used. Pension expense, 2020 236176 eTextbook and Media X Your answer is incorrect. Calculate pension expense for Stellar Inc. for 2020, assuming IFRS is used. Pension expense, 2020 $ 207176