Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2016:

Prior service cost at Jan. 1, 2016, from plan amendment at the
beginning of 2013 (amortization: $3 million per year)	$	21	million
Net lossAOCI at Jan.1, 2016 (previous losses exceeded previous gains)	$	84	million
Average remaining service life of the active employee group		10	years
Actuary's discount rate		7	%

($ in millions)

Plan

PBO

Assets

Beginning of 2016

$

520

Beginning of 2016

$

320

Service cost

42

Return on plan assets,

8% (10% expected)

25.6

Interest cost, 7%

36.4

Loss (gain) on PBO

(16

)

Cash contributions

92

Less: Retiree benefits

(26

)

Less: Retiree benefits

(26

)

End of 2016

$

556.4

End of 2016

$

411.6

(For all requirements, enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

Required:

1.1.	Determine Douglas-Roberts' pension expense for 2016. (Amounts to be deducted should be indicated with a minus sign.)

1.2, 2. to 4.	Prepare the appropriate journal entries to record the pension expense, to record any 2016 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.)