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: $4 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 $28 million $86 million 10 years ( in millions) Beginning of 2018 Service cost $ 540 Beginning of 2018 $ 340 44 Return on plan assets, 8% expected) (10% 27.2 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2018 37.8 (17) Cash contributions (27) Less: Retiree benefits 93 (27) 577.8 End of 2018 $433.2 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 Req 1B and 2 to 4 Req 1A Determine Douglas-Roberts' pension expense for 2018. (Amo your answers in millions rounded to 1 decimal place (i.e., 5,5 Pension Expense Pension expense Reg 1A Journal entry worksheet 2 4 Record annual pension expense. Note: Enter debits before credits Event General Journal Debit Credit 1 Journal entry worksheet 1 2 3 4 Record the change in plan assets due to the difference between actual and expected return. Note: Enter debits before credits. Event General Journal Debit Credit 2 Jourhal entry worksheet 2 3 4 Record the change in the PBO resulting from any gain or loss on the PBO. Note: Enter debits before credits Event General Journal Debit Credit 3 Journal entry worksheet 1 2 3 4 Record the impact of cash contributions on plan assets Note: Enter debits before credits Event General Journal Debit Credit 4 ournal entry worksheet 2 3 4 5 Record the retiree benefits paid. ote: Enter debits before credits. Event General Journal Debit Credit