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: $4 million per year) Net loss-A0CI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 28 million $170 million 10 years ($ in millions) Plan PBO Assets Beginning of 2021 Service cost Beginning of 2021 Return on plan assets, 88 (10% expected) $700 $500 56 40 Interest cost, 7% Loss (gain) on PBO 49 (12) Cash contributions 99 Less: Retiree benefits (33) Less: Retiree benefits (33) End of 2021 $760 End of 2021 $606 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 1B and 2 to 4 Req 1A 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 Pension expense View transaction list X: > 1 Record annual pension expense. Record the change in plan assets. Record the change in the PBO. 4 Record the cash contribution to plan assets. Record the retiree benefits paid. Credit 2.