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) 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 $ 14 million $ 90 million 10 years 7 % ($ in millions) PBO Beginning of 2021 Service cost Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 700 40 $ 500 40 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits 49 (15) (25) $ 749 Cash contributions Less: Retiree benefits End of 2021 91 (25) $ 606 End of 2021 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