Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: $ 63 million Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $9 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 $280 million 10 years 78 ($ in millions) PBO Beginning of 2021 Service cost $ 600 78 Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 400 32 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 42 (23) (44) $ 653 Cash contributions Less: Retiree benefits 110 (44) $ 498 End of 2021 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. Answer is not complete. Complete this question by entering your answers in the tabs below. Complete this question entering your answers in the tabs below. Req 1A 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 Service cost $ 78 Interest cost $ 42 $ (40) Expected return on the plan assets Amortization of prior service cost Amortization of net loss $ 9 $ Pension expense $ 87 Req 1B and 2 to 4 > Reg 1A Req 10 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 etiree 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 (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet 1 2 3 4 5 Record annual pension expense. Note: Enter debits before credits. Event General Journal Debit Credit 1 View transaCIDE Journal entry worksheet ences Record the change in the PBO. Note: Enter debits before credits. Event General Journal Debit Credit 3 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 5 ces Record the cash contribution to plan assets. Note: Enter debits before credits. Event General Journal Debit Credit 4 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 Record the retiree benefits paid. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal