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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: $6 million per year) Net loss-ACT at Jan. 1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 42 million $250 million 10 years 7% (5 in millions) PSO Beginning of 2021 Service cost $ 500 40 Plan Assets $700 Beginning of 2021 72 Return on plan assets, 3% (10% expected) 49 (20) Cash contributions (41) Less: Retiree benefits $760 End of 2021 Interest cost, 7% Loss (gain) on PBO Less Retiree benefits End of 2021 107 (41) $ 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. 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 (i.e., 10,000,000 should be entered as 10).) Pension Expense Service cost 721 Interest cost $ 49 Expected return on the plan assets $ (50) Amortization of prior service cost $ Amortization of net loss Pension expense $ 77 Re 1 Req 18 and 2 to 4 > View transaction list Journal entry worksheet Record the cash contribution to plan assets. Note: Enter debits before credits Event General Journal Debit Credit View transaction list Journal entry worksheet