1 eBook Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $4 million per year) Net loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains)) Average remaining service life of the active employee group Actuary's discount rate. ($ in millions) PBO Beginning of 2021 Plan Assets. $ 28 million $200 million 10 years 7% $600 Beginning of 2021 $400 Service cost 62 Return on plan assets, Hint 8% (10% expected) 32 Interest cost, 7% 42 Loss (gain) on PBO (15) Cash contributions 102 Less: Retiree benefits (36) Less: Retiree benefits (36) Print End of 2021 $653 End of 2021 $498 References Required: 1-a. Determine Douglas-Roberts's pension expense for 2021. 1-b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits.