Stellar Inc. has a defined benefit plan for its employees. On December 31, 2019 the companys 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 companys 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 124,000 Calculate pension expense for Stellar Inc. for 2020, assuming ASPE is used. Pension expense, 2020 $__________________

Calculate pension expense for Stellar Inc. for 2020, assuming IFRS is used.

Pension expense, 2020 $__________________