Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Industries during 2018 Prior service cost at Jan. 1. 2018, from plan amendment at the beginning of 2015 (amortization. $9 million per year) Net loss-AOCI at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 45 million $120 million 10 years ($ in millions) PBO $ Beginning of 2018 Service cost 880 78 Beginning of 2018 Return on plan assets, 68 (88 expected) Interest cont, 56 Loss (gain) on PRO Less Retiree benefits End of 2018 44.0 (23) (44) $935.0 Cash contributions Les Retiree benefits End of 2018 Required: 1-a. Determine Douglas-Roberts' pension expense for 2018. 1.b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2018 gains and losses, to record the cash contribution to plan assets and to record retiree benefits