Exercise $17-14($Algo$)$ Effect of pension expense components on balance sheet accounts; financial statement effects $[$LO$17-7,17-8]$

Luciana Fashions calculated pension expense for its underfunded pension plan as follows:

$($$ in millions$)$Service cost$ $294$Interest cost$185$Expected return on the plan assets $($$$135$ actual, less $$11$ gain$)(124)$Amortization of prior service cost$15$Amortization of net loss$3$Pension expense$ $373$

Required:

Which elements of Luciana$$s balance sheet are affected by the components of pension expense? What are the specific changes in these accounts?