Blossom Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands

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Blossom Corporation provides the following information
about its defined benefit pension plan (in hundreds of thousands of
dollars) for 2020:
Actual return on plan assets
Current service cost
Contributions from employer
Opening balance, DBO
Benefits paid to retirees
Opening balance, plan assets
Actuarial loss due to change in actuarial assumptions
At the end of the year, Blossom revised the terms of its
pension plan, which resulted in past service costs of $35.

Assuming that Blossom applies an 13% interest cost
and follows IFRS, determine the company’s 2020 pension expense and
the effect of the pension plan on the company’s shareholders’
equity. (Enter answer in hundreds of thousands of
dollars.)
Pension expense to be reported
Remeasurement gain or loss (OCI)
Effect on company's shareholders' equity