17-16 Algo) Determine and record pension expense and gains and losses; funding and retiree benefits (L017-6, 17-7) Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Industries during 2021 Prior service cont at Jan. 1, 2021, from plan anendment at the beginning of 2018 amortization 54 million per year) Net loss-ACT at Jan. 1. 2021 previous losses exceeded previous gaina) Average remaining service life of the active employee group Actuary' discount rate $20 million 580 million 10 years 76 $ 600 80 $400 (5 in million) PDO Beginning of 2021 Service cost Interest cont, 71 Loss (gain) on PRO Less Retiree benefits End ot 2021 Plan Assets Beginning of 2021 Return on plan assets, 81 (108 expected) Cash contributions Less Retiree benefits End of 2021 32 42 (14) B) $ 670 90 (30) 5484 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. Complete this question by entering your answers in the tabs below. Reg 1A Req 18 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 View transaction list Journal entry worksheet 1 2 3 5 Record the cash contribution to plan assets. Note: Enter debits before credits Event General Journal Debit Credit 4 Record entry Clear entry View general Journal