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Warrick Boards calculated pension expense for its underfunded pension plan as follows: Service cost Interest cost Expected return on the plan assets ($105 actual, less $5 gain) Amortization of prior service cost Amortization of net loss Pension expense ($ in millions) $ 234 155 (100) 9 2. $ 309 Required: Which elements of Warrick's balance sheet are affected by the components of pension expense? What are the specific changes in these accounts? (Enter your answers in millions.) es (S in millions) by by