Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: 54 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 50 Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected $ 500 48 56 (9) Interest cost, 7% LOSS (gain) on PBO Less: Retiree benefits End of 2021 96 (30) $ 867 Cash contributions Less: Retiree benefits End of 2021 30 $ 714 Required: 1-0. 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 rec cash contribution to plan assets and to record retiree benefits Enter your answers in millions (i.e., 10,000,000 should be entered Pension Expense Service cost $ $ 50 Interest cost $ 56 CA Expected return on the plan assets Amortization of prior service cost Amortization of net loss (60) 4 69 4 $ 02 Pension expense $ 56 Re: