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: $5 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 is in millions) PBO Beginning of 2021 Plan Assets $600 Beginning of 2021 $35 million $240 million 10 years 75 $400 Service cost 70 Return on plan assets, 8% (10% expected) 32 Interest cost, 7 42 Loss (gain) on PBO (19) Cash contributions 106 Less: Retiree benefits (40) Less: Retiree benefits (40) End of 2021 5653 End of 2021 5498 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 18 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 Pension expense