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)	$	100	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		42			Return on plan assets,
					8% (10% expected)			48
Interest cost, 7%		56
Loss (gain) on PBO		(16	)		Cash contributions			92
Less: Retiree benefits		(26	)		Less: Retiree benefits			(26	)
End of 2021	$	856			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.

Req 1A Req 1B 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 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 Journal entry worksheet Record the change in plan assets. Note: Enter debits before credits. General Journal Debit Credit Event 2 Record entry Clear entry View general journal Journal entry worksheet Record the cash contribution to plan assets. Note: Enter debits before credits. Event General Journal Debit Credit 4 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 01 5 Record the retiree benefits paid. Note: Enter debits before credits. Event General Journal Debit Credit 5 Record entry Clear entry View general journal