Office Depot, Inc. is a leading global provider of products, services, and solutions for workplaces. The following is an excerpt from a disclosure note in the company's annual report for the fiscal year ended December 31, 2015:

Required:
1. What amount did Office Depot report in its balance sheet related to the pension plan at December 31, 2015?
2. When calculating pension expense at December 31, what amount did Office Depot include as the amortization of unrecognized net actuarial loss (net loss-AOCI), which was $67 million at the beginning of the year and the only AOCI account related to pensions? The average remaining service life of employees was 10 years.
3. What was the pension expense?
4. What were the appropriate journal entries to record Office Depot's pension expense and to record gains and/ or losses related to the pension plan?

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Pension Benefits $ in millions) Changes in projected benefit obligation Obligation at beginning of period 2015 2014 $1,218 $1,122 cost Interest cost Actuarial (gain) loss Benefits paid Obligation at end of period Change in plan assets: Fair value of plan assets at beginning of perioc Actual return (loss) on plan assets Employer contribution Benefits paid Fair value of plan assets at end of period Net liability recognized at end of period 46 (78) (95) 52 138 (97) $1,218 $1,094 $1,039 (30) 8 (95) 922 $(172) $ 986 107 43 (97) 1,039 $ (179)