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 loss-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 $140 million 10 years 7 % ($ in millions) PBO Beginning of 2021 Service cost $800 Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 600 50 48 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 56 (9) (30) $ 867 Cash contributions Less: Retiree benefits End of 2021 96 (30) $ 714 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. Reg 1A Req 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).) Complete this question by entering your answers in the tabs below. Req 1A Reg 1B and 2 to 4 Req 18 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).) Pension Expense Pension expense $ 0 Journal entry worksheet 1 2 3 4 5 > Record annual pension expense. Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general Journal Journal entry worksheet Record the change in plan assets. Note: Enter debits before credits. Event General Journal Debit Credit 2 Record entry Clear entry View general Journal Journal entry worksheet Record the change in the PBO. Note: Enter debits before credits. General Journal Debit Credit Event 3 Record entry Clear entry View general Journal Journal entry worksheet Record the cash contribution to plan assets. Note: Enter debits before credits. General Journal Debit Credit Event 4 Record entry Clear entry View general Journal View transaction list Journal entry worksheet Record the retiree benefits paid. Note: Enter debits before credits. General Journal Debit Credit Event 5 Record entry Clear entry View general Journal