Preparing journal entry for pension plan. A consumer foods company reports the following information related to its only pension plan for 2008 (amount in millions)

Give a single journal entry for the consumer foods company to recognize pension expenses, the pension plan contribution, and the change in the net pension asset or net pension liability for 2008. Be sure to consider needed entries in Other comprehensive Income, supporting the entry in this account with amounts from the disclosures above. Ignore incometaxes.

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Pension Plan Assets, Beginning of 2008. $5,086 Plus Actual Return on Investments 513 Plus Employer Contribution 19 Less Benefits Paid ... (233) Pension Plan Assets, End of 2008. $5,385 Pension Plan Liability, Beginning of 2008 $5,771 Plus Service Cost.... 245 Plus Interest Cost 319 Less Actuarial Gain.. (155) Less Benefits Paid (233) Pension Plan Liability, End of 2008. $5,947 Service Cost $ 245 Interest Cast... 319 Expected Return on Pension Plan Investments (391) Amortization of Actuarial Losses. 167 Net Pension Expense.... $ 340