Journal entry worksheet Record the cash contribution to plan assets. Note: Enter debits before credits. Record entry m View general journal Journal entry worksheet Record the change in the PBO. Note: Enter debits before credits. Record entry Clear entry View general journal Journal entry worksheet Record the change in plan assets. Note: Enter debits before credits. Record entry m View general journal Exercise 17-16 (Algo) Determine and record pension expense and gains and losses; funding and retiree benefits [LOW-6, 17-7] Actuary and trustee reports indicate the following changes in the P30 and plan assets of DouglasRoberts Industries during 2021: Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $4 million per year) $ 28 million Net lossAOCI at Jan.l, 2021 (previous losses exceeded previous gains) $110 million Average remaining service life of the active employee group 10 years Actuary's discount rate 7 % ($ in millions) Plan PBO Assets Beginning of 2021 $900 Beginning of 2021 $700 Service cost 44 Return on plan assets, 8% (10% expected) 56 Interest cost, 7% 63 Loss (gain) on PBO (17) Cash contributions 93 Less: Retiree benefits (27) Less: Retiree benefits (27) End of 2021 $963 End of 2021 $822 Required: 1-a. Determine DouglasRoberts'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. Journal entry worksheet Record the retiree benefits paid. Note: Enter debits before credits. Record entry m View general journal Req 1A Req 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 (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet 2 3 4 5 Record annual pension expense. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journalReq 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).) Pension Expense Pension expense