6. Mills Corp. was given the following information regarding its' pension plan for 2013. Prior service cont at Jan. 1. 2013, from plan amendment at the beginning of 2010 (amortization: $2 million per year) Netlos-AOCI at Jan 1, 2013 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discontrato $14 million S40 million 10 years 7% ($ in millions) Beginning of 2013 Service cout Interest cost, 796 Loss (gain) on PRO Les Retiree benefits End of 2013 PLAN ASSETS $200 PBO $300 40 21 Begiung of 2013 Return on plan assets 8(10% expected) Cash contributions Less Retiree benefits End of 2013 16 45 (19) $335 5242 Required: 1) Determine Sporting's pension expense for 2013 and prepare the appropriate journal entries to record the expense as well as the cash contribution to plan assets. 2) Prepare the appropriate journal entries to record any 2013 gains and losses