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 amendment at the beginning of 2018 (amortization $4 million per year) Het loss-AOCI at Jan 1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $28 million S80 million 10 years is in millon PDO Beginning of 2021 Service cont 5400 Plan Assets $600 Begining of 2021 80 Return on plan assets, 01 (101 expected) 42 (14) Cash contributions 00) test Retires benefits 5670 End of 2021 32 Interest cost, 71 Loss gain) on PDO Less Retiree benefits End ot 2021 90 $484 Required: 1.a. Determine Douglas Roberts pension expense for 2021 1-6, 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 Answer is not complete. Complete this question by entering your answers in the tabs below. Answer is not complete. Complete this question by entering your answers in the tabs below. Reg 1A Req 18 and 2 to 4 Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign Enter your answers in millions (le, 10,000,000 should be entered as 10).) $ 88 Pension Expense Expected return on the plan assets Amortization of net loss Amortization of prior service cost Service cost Loss on PBO 5 23 (4) 122 35 Pension expense 5 244 Rag 18 and 2 to 4 > Complete this question by entering your answers in the tabs below. Req 1A Req 1B 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 contribution to plan assets and to record retiree benefits. (if no entry is required for a transaction/event, select "No Journal entry required in the first account field. Enter your answers in millions (ie., 10,000,000 should be entered as 10).) No Event General Journal Debit Credit 1 1 LOSS - OCI Plan assets 8 O 8 2 2 PBO Gain - OCI 14 14 3 3 Plan assets 90 3 Cash 90 4 4 PBO Plan assets 38 38 Record the retiree benefits paid. Note: Enter debits before credits Event General Journal Dobit Credit 5