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, 2821, from plan amendment at the beginning of 2018 (amortization: $3 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 $ 21 million $180 million 10 years 7% ($ in millions) PBO Beginning of 2021 Service cost Plan Assets Beginning of 2021 Return on plan assets, 86 (10% expected) $ 800 42 $ 60e 48 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 56 (16) (26) $ 856 Cash contributions Less: Retiree benefits End of 2021 92 (26) $ 714 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. Req 1A Req 18 and 2 to 4 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 Interes! cost Expected return on the plan assets Amortization of prior service cost Amortization of net loss $ $ 42 56 (12) Pension expense $ 86 Req 1A Reg 1B and 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (ie. 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet Record the change in the PBO. Note: Enter debits before credits. General Journal Debit Credit Event 3 3 Record entry Clear entry View general Journal Journal entry worksheet