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: 55 million per year) Het loss AOCI at Jan 1, 2021 (previous losses exceeded previous tains) Average remaining service life of the active employee roup Actuary's discount rate $ 35 million $120 million 10 years 73 in millons) PRO Beginning of 2021 Service cost 5600 46 plan Assets Beginning of 2021 Ieturn on planets. (10 pcted) S100 12 42 Interest cost, 1 Ceain) on POO Les Retiree benefits ind of 2021 20 Cash contributions Les Retire benefits End of 2021 90 28 4 Required: 1.a. Determine Douglas Roberts's pension expense for 2021 1-b. 2. to 4. Prepare the appropriate foumal entries to record the pension experise 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. Reg 1A Reg 1B 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 (te, 10,000,000 should be entered as 10).) Pension Expense Service cost $ 16 Interest cost S 42 Expected return on the plan assets $ (32) Amortization of net loss Amortization of prior service cost 56 Pension expense Journal entry worksheet Record the change in the PBO. Note: Enter debits before credits General Journal Event 3 Debit Credit Record entry Clear entry View general Journal Journal entry worksheet Record the retiree benefits paid. Note: Enter debits before credits. Event General Journal Debit Credit 5 Record entry Clear entry View general journal