Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: $ 35 million Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $5 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 $180 million 10 years 7% ($ in millions) PBO Beginning of 2021 Service cost $ 800 58 Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 600 48 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 56 (13) (34) Cash contributions Less: Retiree benefits End of 2021 100 (34) $ 714 $ 867 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. Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Pension Expense Service cost $ 58 Interest cost $ 56 $ (60) Expected return on the plan assets Amortization of prior service cost Amortization of net loss 5 S 10 Pension expense $ 69 No Event General Journal Debit Credit 1 1 Pension expense 69 Plan assets 60 PBO OOOOO 114 5 Amortization of prior service cost - OCI Amortization of net loss - OCI 10 2 2 Loss - OCI 12 Plan assets 12 3 3 PBO 13 Gain - OCI 13 4 4 Plan assets 100 Cash 100 5 5 PBO 60 X Plan assets 60 X