Mayer Corporation has a defined benefit pension plan. Mayer's policy is to fund the plan annually, cash payments being made at the end of each year. Data relating to the pension plan for 2018 are as follows:

Required:
Recreate the journal entries used to record Mayer's 2018 pension expense, gain on plan assets, and funding of plan assets in order to determine the cash paid to the pension trustee as reported in the statement of cash flows.

December 31 ($ in millions) 2018 2017 s1,080 s900 Plan assets Net penslon expense for 2018: $ 112 51 Service cost Interest cost (6% x $850) Actual return on the plan assets (11% x $900 = $99) Adjusted for: $9 gain on the plan assets Amortization of prior service cost Amortization of net loss (90) 8 $ 82 "(11%x $900)-(10%-$900)