Actuary and trustee reports indicate the following changes in the PBO and plan assets of Mahomes Industries during 2024:

Prior service cost at January 1, 2024, from plan amendment at the beginning of 2021 (amortization: $13 million per year)	$ 91	million
Net lossAOCI at January 1, 2024 (previous losses exceeded previous gains)	$ 530	million
Average remaining service life of the active employee group	10	years
Actuary's discount rate	7%

($ in millions)
PBO		Plan Assets
Beginning of 2024	$ 1,500	Beginning of 2024	$ 1,300
Service cost	89	Return on plan assets, 8% (10% expected)	104
Interest cost, 7%	105
Loss (gain) on PBO	(23)	Cash contributions	99
Less: Retiree benefits	(56)	Less: Retiree benefits	(56)
End of 2024	$ 1,615	End of 2024	$ 1,447

Required:

1-a. Determine Mahomes's pension expense for 2024.

1-b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2024 gains and losses, to record the cash contribution to plan assets and to record retiree benefits.