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 anendment at the beginning of 2018 (amortization: $8 million per year) Het loss-ACE at Jan 1, 2021 (previous losses exceeded previous gains Average remaining service life of the active employee group Actuary's discount rate $ 56 million $270 million 10 years 73 ($ in millions P Beginning of 2021 Service cont 5800 Plan Assets $900 Beginning of 2021 76 Return on plan anseta, 88 (10 expected) 63 (22) Cash contributions (43) Le Retiree benefits $974 End of 2021 64 Interont cont, 78 Loss (gain) on PRO Lennt Retiree benefits Rod of 2021 109 (43) 5930 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. RegiA Reg 18 and 2 to 4 Required: 1-a. Determine Douglas-Roberts's pension expense for 2021 1-6, 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 Reg 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 (1... 10,000,000 should be entered as 10).) Pansion Expense ces Pension expense NO LA Req 18 and 2 to 4 > Complete this question by entering your answers in the tabs below. Reg 1A Req 18 and 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. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions ().e., 10,000,000 should be entered as 10).) View transaction list X 1 Record annual pension expense. 2 Record any gain or loss on plan assets. 3. Record any gain or loss on the PBO. 4 Record contributions to the pension plan. 5 Record the distribution of retiree benefits. Credit Note - Journal entry has been entered