Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2018:

Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2016 (amortization: $6 million per year)	$	44	million
Net losspensions at Jan.1, 2018 (previous losses exceeded previous gains)	$	60	million
Average remaining service life of the active employee group		10	years
Actuarys discount rate		9	%

($ in millions)

	PBO				Plan Assets
Beginning of 2018	$	300		Beginning of 2018		$	200
Service cost		98		Return on plan assets,
Interest cost, 9%		27		8.5% (10% expected)			17
Loss (gain) on PBO		(6	)	Cash contributions			42
Less: Retiree benefits		(19	)	Less: Retiree benefits			(19	)
End of 2018	$	400		End of 2018		$	240

Required: 1-a. Determine Lakesides pension expense for 2018. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

1-b. Prepare the appropriate journal entries to record the expense as well as the cash contribution to plan assets and payment of benefits to retirees? (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).)