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)	$	14	million
Net lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains)	$	90	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	$	700			Beginning of 2021		$	500
Service cost		40			Return on plan assets,
					8% (10% expected)			40
Interest cost, 7%		49
Loss (gain) on PBO		(15	)		Cash contributions			91
Less: Retiree benefits		(25	)		Less: Retiree benefits			(25	)
End of 2021	$	749			End of 2021		$	606

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.