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: $3 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 $ 21 million $160 million 10 years 7% (S in millions) Plan PBO Beginning of 2021 $600 Assets Beginning of 2021 $400 Service cost 54 Return on plan assets. 8% (10% expected) 32 Interest cost, 7% 42 Loss (gain) on PBO (11) Cash contributions 98 Less: Retiree benefits (32) Less: Retiree benefits (32) End of 2021 $653 End of 2021 $498 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.