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: $3 million per year) $ 21 million Net lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains) $ 100 million Average remaining service life of the active employee group 10 years Actuary's discount rate 7 %

($ in millions) Plan PBO Assets Beginning of 2021 $ 800 Beginning of 2021 $ 600 Service cost 42 Return on plan assets, 8% (10% expected) 48 Interest cost, 7% 56 Loss (gain) on PBO (16 ) Cash contributions 92 Less: Retiree benefits (26 ) Less: Retiree benefits (26 ) End of 2021 $ 856 End of 2021 $ 714 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.