Actuary and trustee reports indicate the following changes in the PBO and plan assets of Sporting Industries during 2021:

Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $2 million per year)	$	14	million
Net lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains)	$	40	million
Average remaining service life of the active employee group		10	years
Actuary's discount rate		7	%

($ in millions)	PBO					PLAN ASSETS
Beginning of 2021	$	300			Beginning of 2021	$	200
Service cost		40			Return on plan assets, 8% (10% expected)		16
Interest cost, 7%		21
Loss (gain) on PBO		(7	)		Cash contributions		45
Less: Retiree benefits		(19	)		Less: Retiree benefits		(19	)
End of 2021	$	335			End of 2021	$	242

1. Record entry for Pension expenses and expected return on plan assets.

2. Record transaction for Cash contribution to plan assets.

3. Record the loss on expected return on the plan assets.

4. Record the gain from change in assumption regarding the Projected Benefit Obligation.