Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: Prior service cont at San. 1, 2021, from plan amendment at the beginning of 2018 (amortization $3 million per year) Net los-Cr at Jan 1, 2021 (previous loosen exceeded previous gaine) Average remaining service life of the active employee group Actuary's discount rate $ 21 million $220 million 10 years 70 $600 $ in millions P Deginning of 2021 Service cost Interest coat, 71 Lona (gain) on PBO Lens: Retiree benefita Ind of 2021 Plan Asseta $800 Beginning of 2021 66 Return on plan anta) 90 (108 expected) 56 (17) Cash contributions (38) Les Retiree benefit 5867 End of 2021 48 104 (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 the cash contribution to plan assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. Reg 1 Reg 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 milions (... 10,000,000 should be entered as 10).)