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: $5 million per year) $35 million Net lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains) $240 million Average remaining service life of the active employee group 10 years Actuary's discount rate 7 %

($ in millions)

PBO Plan Assets

Beginning of 2021	$	600			Beginning of 2021		$	400
Service cost		70			Return on plan assets,
					8% (10% expected)			32
Interest cost, 7%		42
Loss (gain) on PBO		(19	)		Cash contributions			106
Less: Retiree benefits		(40	)		Less: Retiree benefits			(40	)
End of 2021	$	653			End of 2021		$	498

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.