Actuary and trustee reports indicate the following changes in the PBO and plan assets of Mahomes Industries during $2024$:

Prior service cost at January $1,2024,$ from plan amendment at the beginning of $2021($amortization: $$10$ million per year$)$

Net loss$-$AOCI at January $1,2024($previous losses exceeded previous gains$)$

Average remaining service life of the active employee group

Actuary's discount rate

$$70$ million

$ $380$ million

$10$ years

$7\%$

Required:

$1-$a$.$ Determine Mahomes's pension expense for $2024.$

$1-$b$,2.$ to $4.$ Prepare the appropriate journal entries to record the pension expense, to record any $2024$ gains and losses, to record the cash contribution to plan assets and to record retiree benefits.