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 $ 14 million $150 million 10 years 7 % ($ in millions) PBO Beginning of 2021 Service cost Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 900 52 $ 700 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 63 (10) (31) 974 Cash contributions Less: Retiree benefits End of 2021 (31) $ 822 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. 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 Service cost Interest cost Expected return on the plan assets Amortization of prior service cost Amortization of net loss Pension expense 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list View journal entry worksheet No Event Debit Credit General Journal Pension expense Plan assets Amortization of net loss - OCI Amortization of prior service cost - OCI PBO 2 Loss - OCI Plan assets PBO Gain - OCI 33 Plan assets Cash PBO Plan assets 55 PBO Plan assets