Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Industries during 2021 Prior service cost at pon. 1, 2021, from plon amendment at the beginning of 2018 (amortization: $5 million per year) Net loss-AC1 at Jan. 1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 35 million $180 million 10 years 7% (5 in millions) PBO Beginning of 2021 Service cost $ 600 $ 800 58 Plan Assets Beginning of 2021 Return on plan assets, 8X (10% expected) Cash contributions Less: Retiree benefits End of 2021 48 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 56 (13) (34) $ 867 100 (34) $ 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. Reg 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 (.e., 10,000,000 should be entered as 10).) Pension Expense Pension expense $ Journal entry worksheet