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: $9 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 $ 63 million $280 million 10 years 7 % ($ in millions) PBO Beginning of 2021 Service cost Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 600 78 $ 400 32 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 42 (23) (44) $ 653 Cash contributions Less: Retiree benefits End of 2021 110 (44) $ 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. Complete this question by entering your answers in the tabs below. No Event General Journal Debit Credit 1 1 Pension expense 91 X Plan assets 40 Amortization of net loss - OCI 2 x 9 Amortization of prior service cost - OCI PBO 120 2 2 Loss - OCI 8 Plan assets 8 ) 3 3 PBO 110 x Gain - OCI 110 x + 4 4 Plan assets 44 X Cash 44 X 5 5 PBO Plan assets