Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $4 million per year) Net 1033-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 28 million $230 million 10 years ($ in millions) PBO Beginning of 2021 Service cost Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 900 68 $ 700 56 63 (18) Interest cost, 74 Loss (gain) on PBO Less: Retiree benefits End of 2021 (39) Cash contributions Less: Retiree benefits End of 2021 105 (39) $ 822 $ 974 Required: 1-a. Determine Douglas-Roberts's pension expense for 2021. 1-b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B and 2 to 4 Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) $ 68 63 $ Pension Expense Service cost Interest cost Amortization of net loss Amortization of prior service cost Expected return on the plan assets $ 4 Pension expense $ 135 Req 1A Req 1B and 2 to 4 Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to recor contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select "No required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet 2 3 3 4 5 Record annual pension expense. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal