Actuary and trustee reports indicate the following changes in the PEG and plan assets of Douglas-Roberts Industries during 2013: Prior service cost at Jan- 1,. 2018,. from plan amendment at the beginning of 2015 (amortisation: $5 million per year! $ '5 mill-1m Net lossLOCI at Jan_1, 2018 [previous losses exceeded previous gains} $112 million Average rema:i_n:i_ng service life of the active employee group 10 years Actuary's discount rate 5 '3: {$ in millions] Plan PEG Assets Beginning of 2018 $ 800 Beginning of 2018 $ 600 Service cost 70 Return on plan assets, 6% [8% expected} 86.0 Interest cost, 5% 40.0 .soss [gain] on PEG [19] Cash contributions 106 .sess: Retiree benefits [40] Less: Retiree benefits {-101 End of 2018 $851.0 End of 2018 $702-0 Required: 1-a. Determine Douglas-Roberts pension expense for 2018. 11:. 1 to 4. Prepare the appropriatejournal entries to record the pension expense, to record any 201B gains and losses, to record the cash contribution to plan assets and to record retiree benets. Complete this question by entering your answers in the tabs below. Reg 13 and 2 to4 Determine DouglasRoberts pension expense for 2018-. [Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place {i.e., 5,500,000 should be entered as 5.5).) Complete this question by entering your answers in the tabs below. Req 1A Req 18 and 2 to 4 Prepare the appropriate journal entries to record the pension expense, to record any 2018 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. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Show less View transaction list X 1 Record annual pension expense. 2 Record the change in plan assets. Record the change in the PBO. 4 Record the cash contribution to plan assets. 5 Record the retiree benefits paid. Credit Note : @ = journal entry has been entered Record entry Clear entry View general journal