Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2018:

Prior service cost at Jan. 1, 2018, from plan amendment at the

beginning of 2015 (amortization: $4 million per year).........................$28 million

Net loss-AOCI at Jan. 1, 2018 (previous losses exceeded

previous gains).......................................................................$80 million

Average remaining service life of the active employee group....................10 years

Actuary's discount rate.......................................................................7%

Required:
1. Determine Douglas-Roberts's pension expense for 2018, and prepare the appropriate journal entries to record the expense.
2. Prepare the appropriate journal entry(s) to record any 2018 gains and losses.
3. Prepare the appropriate journal entry to record the cash contribution to plan assets.
4. Prepare the appropriate journal entry to record retiree benefits.

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($ in millions) an PBO Assets Beginning of 2018 Service cost Interest cost, 7% Loss (gain) Less: Retiree benefits End of 2018 $600 80 42 (14) (38) $670 Beginning of 2018 Return on plan assets, $400 32 90 (38) $484 8% (10% expected) on PBO Cash contributions Less: Retiree benefits End of 2018