The following facts apply to the pension plan of Ivanhoe Inc. for the year 2023. Ivanhoe applies ASPE. Calculate defined benefit expense for the year 2023, and provide the entries to recognize the expense and contributions for the year assuming that Ivanhoe has chosen the funding measure of its defined benefit obligation as its accounting policy choice. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Defined benefit expense.