Actuarial reports indicate the following changes in the PBO and plan assets of MeatPackers Industries during 2019: Prior Service cost at Jan 1, 2019 from plan amendment at the beginning of 2016 (amortization: $4 million per year) $28 m Net Loss -OCI at Jan 1, 2019 (previous losses exceeded previous gains) $80m Average remaining service life of the active employee group Actuary's discount rate 10 years 7% Plan Assets $400 $600 ($ in millions) PBO Beginning of 2016 Service cost Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2016 42 Beginning of 2016 Return on plan assets 8% (10% expected) Cash contributions Less Retiree benefits End of 2016 (14) (38) $670 Required: Determine MeatPackers' pension expense for 2019 and prepare the appropriate joumal entries to record the expense. Prepare any other appropriate pension related journal entry(ies) for 2019. Preparation of a pension worksheet might be very helpful