Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2016 Prior service cost at Jan. 1 , 2016, from plan amendment at the $ 6 million beginning of 2013 (amortization: $2 million per year) Net loss-AOCI at Jan.1, 2016 (previous losses exceeded previous gains) 94 million Average remaining service life of the active employee group Actuary's discount rate 10 years 3% ( in millions) an PBO Assets $ 620 Beginning of 2016 $ 420 16.8 97 Beginning of 2016 Service cost Return on plan assets, 496 (6% expected) 52 Interest cost, 3% Loss (gain) on PBO Less: Retiree benefits 18.6 (10) Cash contributions 3) Less: Retiree benefits (31) End of 2016 $649.6 End of 2016 502.8 (For all requirements, enter your answers in millions rounded to 1 decimal place i.e., 5,500,000 should be entered as 5.5).) Required: 1.1. Determine Douglas-Roberts' pension expense for 2016. (Amounts to be deducted should be indicated with a minus sign.) Pension Expense Service cost nterest cost Expected return on assets Amortization of prior service cost Amortization of net loss 52.0 18.6 (25.2) 2.0 Pension expense 47.4