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: $4 million per year) Net loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate ($ in millions) PBO Plan Assets Beginning of 2021 $ 700 Beginning of 2021 $ 500 Service cost 56 Return on plan assets, 8% (10 % expected) 40 Interest cost, 7% 49 Loss (gain) on PBO (12) Cash contributions 99 Less: Retiree benefits (33) Less: Retiree benefits (33) End of 2021 $760 End of 2021 $ 606 $ 28 million $170 million 10 years 7% 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. Req 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).) Pension Expense Service cost $ 56 Interest cost $ 49 Expected return on the plan assets Amortization of prior service cost $ 4 Amortization of net loss Pension expense $ 109