Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: $28 million 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 $80 million 10 years 7% ($ in millions) PBO Beginning of 2021 Service cost $400 Plan Assets $600 Beginning of 2021 Return on plan 80 assets, 8% (10% expected) 42 (14) Cash contributions Less: Retiree (38) benefits $670 End of 2021 32 90 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 (38) $484 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. Req 1B Req 1A and 2 to 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).) Show less Pension Expense Service cost Interest cost Expected return on the plan assets Amortization of net loss Amortization of prior service cost Pension expense $ 0 View transaction list View journal entry worksheet X Record annual pension expense. Record the change in plan assets. 3 Record the change in the PBO. 4 Record the cash contribution to plan assets. 6 Record the retiree benefits paid. Note : journal entry has been entered 5 PBO 5