Journal entry worksheet

Record annual pension expense.

Note: Enter debits before credits. Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

Record the change in plan assets.

Note: Enter debits before credits.

$\backslash$table$[[$Event$,$General Journal,Debit,Credit$],[2,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$ Journal entry worksheet

Record the change in the PBO.

Note: Enter debits before credits.Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

Record the cash contribution to plan assets.

Note: Enter debits before credits.Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas$-$Roberts Industries during $2021$:

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 $1A$

Req $1B$ 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 $10).)$