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: $15 million per year)	$ 105	million
Net lossAOCI at January 1, 2024 (previous losses exceeded previous gains)	$ 630	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	$ 1,700	Beginning of 2024	$ 1,500
Service cost	91	Return on plan assets, 8% (10% expected)	120
Interest cost, 7%	119
Loss (gain) on PBO	(25)	Cash contributions	101
Less: Retiree benefits	(60)	Less: Retiree benefits	(60)
End of 2024	$ 1,825	End of 2024	$ 1,661

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.