Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Industries during 2021 $ 55 millon Prior service costa 12921 non plan werden at the beginning 2018 (artization: 58 Killion per year) Net SSAOUI DA, 2021 previous Losses exceeded previous gains Average remaining service life of the setine esployer Actuar discount sett $278 dinion 10 years 7% CAO Pad Segling of 2021 Service cost 5 900 26 Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 789 56 Tanesco oss gan B LESSA E benefits End 2021 63 (22) 123) $ 974 Cash contributions Less: Retiree benefits End of 2021 329 (43) $ 822 Required: Tax Determine Doug as-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. Red LA Reg Band 2 04 Determine Douglas Roberts pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign Enter your answers in min10,000,000 should be entered as 10).) Pension Expense Pension Next > $