The following information is available for Sandhill Corporation's pension plan for the year 2023 Plan assets, January 1, 2023 Actual return on plan assets Benefits paid to retirees Contributions (funding) Discount rate Defined benefit obligation, January 1, 2023, accounting basis valuation Service cost (a) Defined benefit expense 7 $ $410,000 17,000 41,500 94,400 10% Calculate defined benefit expense for the year 2023, assuming that Sandhill follows IFRS 520,000 65,500

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In an organization employees are the most important resource and most important asset. They can lead an organization to the sky or can be the reason for unsuccessful of business. Therefore, it is very much important that employees of an organization should be satisfied by the environment of the organization and most importantly with the salary, wages incentives, etc.