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: $2 million per year) Net loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate ($ in millions) Plan Assets Beginning of 2021 $ 700 Beginning of 2021 $ 500 Service cost 64 Return on plan assets, 8% (10% expected) 40 Interest cost, 7% 49 Loss (gain) on PBO (16) Cash contributions 103 Less: Retiree benefits (37) Less: Retiree benefits (37) End of 2021 $ 760 End of 2021 $ 606 $ 14 million $210 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.