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: 54 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 $ 28 million $80 million 10 years 7% $400 5600 32 is in alions) PBO Beginning of 2021 Service cost Interest cost, 7% Loss (sal) on PRO LESS Setiree benefits End of 2021 Plan Assets Beginning of 2021 Return on plan assets, 8 (10% expected) Cash contributions Less Retiree benefits End of 2021 42 (14 (63) 5670 90 KB) $ 454 Required: 1-o. Determine Douglas Roberts's pension expense for 2021 1-6. 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 Req 1A Reg 18 and 2 to 4 Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be ind your answers in millions (i.e., 10,000,000 should be entered as 10).) $ Pension Expense Service cost Interest cost Expected return on plan assets Amortization of prior service cost Amortization of net loss 62 X 42 (40) OOO XIIX 4 14 Pension expense $ 82 No Event Debit Credit 82 X 40 General Journal Pension expense Plan assets Amortization of net loss - OCI Amortization of prior service cost - OCI PBO 14% 4 104 % 2 2 > Loss - OCI Plan assets 8 8 > 3 3 > PBO Gain - OCI 15 - 15 % 4 4 Plan assets 102 Cash 00 102 x 5 PBO Plan assets 36 SIS 36