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)	$	220	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		66			Return on plan assets,
					8% (10% expected)			48
Interest cost, 7%		56
Loss (gain) on PBO		(17	)		Cash contributions			104
Less: Retiree benefits		(38	)		Less: Retiree benefits			(38	)
End of 2021	$	867			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.

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 $220 million 10 years 7% ($ in millions) PBO Beginning of 2021 Service cost $ 600 Plan Assets $ 800 Beginning of 2021 66 Return on plan assets, 8% (10% expected) 56 (17) Cash contributions (38) Less: Retiree benefits $ 867 End of 2021 48 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 104 (38) $ 714 Required: 1-a. Determine Douglas-Roberts's pension expense for 2021. 1-6, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record t cash contribution to plan assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. Req 1A Reg 18 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 (i.e., 10,000,000 should be entered as 10).) Pension Expense Pension expense $ 0 Complete this question by entering your answers in the tabs below. Req 1A Req 18 and 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. (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 Journal entry worksheet Record annual pension expense. Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general journal