Abbott and Abbott has a noncontributory, defined benefit pension plan. At December 31, 2018, Abbott and Abbott received the following information: Projected Benefit Obligation ($ in millions) Balance, January 1 $200 Service cost 36 Interest cost 20 Benefits paid (10) Balance, December 31 $246 Plan Assets Balance, January 1 80 Actual return on plan assets Contributions 2018 36 Benefits paid (10) Balance, December 31 $115 The expected long-term rate of return on plan assets was 10%. There was no prior service cost and a negligible net loss-AOCI on January 1, 2018. Required: 1. Determine Abbott and Abbott's pension expense for 2018. 2. Prepare the journal entries to record Abbott and Abbott's pension expense, funding, and payment for 2018. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine Abbott and Abbott's pension expense for 2018. Pension expense million Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the journal entries to record Abbott and Abbott's pension expense, funding, and payment for 2018. (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).) View transaction list X 1 Record the pension expense. V 2 Record the funding of plan assets. 3 Record the payment of benefits. Credit Note : = journal entry has been entered Record entry Clear entry View general journal