Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Industries during 2021 Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization 64 million per year) Het loss-AOCI at Jan. 1. 2021 previous losses exceeded previous gains Average remaining service life of the active ployee group Actuary'. discount rate 526 million 580 million 10 years (5 in millions) PO Beginning of 2021 Service cost 3400 Plan Assets 5600 Beginning of 2021 B0 Return on plan assets, 86 (101 expected) 42 (14) Cash contributions (20) Leser Retiree benefits 5670 ind of 2021 32 Interest coat, 7 Loss (gain) on PRO Lens Retiree benefits End af 2021 90 3484 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 plon assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. Red 1A Reg 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 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 vour answers in millions the 10.000.000 should be entered as 1011 Prey 1 of 2 Next > Reg 1A Reg 1B and 2 to 4 Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to rece contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select "No required in the first account field. Enter your answers in millions (.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet