Please help with the last 2 and 3 !

Mayer Corporation has a defined benefit pension plan. Mayer's policy is to fund the plan annually, cash payments being made at the end of each year. Data relating to the pension plan for 2021 are as follows: December 31 ($ in millions) 2021 2020 $1,570 $1,300 $ 164 87 Plan assets Net Pension Expense for 2021: Service cost Interest cost (6% * $1,450) Actual return on the plan assets (12% * $1,300 = $156) Adjusted for: $13 gain on the plan assets* Amortization of prior service cost Amortization of net loss (143) 7 3 $ 118 *(12% * $1,300) (11% * $1,300) Required: Recreate the journal entries used to record Mayer's 2021 pension expense, gain on plan assets, and funding of plan assets in order t determine the cash paid to the pension trustee as reported in the statement of cash flows. (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).) Answer is not complete. No Event General Journal Debit Credit 1 1 143 118 Plan assets Pension expense Amortization of prior service cost - OCI Amortization of net loss - OCI PBO 7 3 251 2 2 Plan assets (10) Gain - OCI 10 x 3 3 Plan assets Cash