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)$21millionNet lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains)$220millionAverage remaining service life of the active employee group 10yearsActuary's discount rate 7%

($ in millions) Plan PBOAssets Beginning of 2021$800 Beginning of 2021 $600 Service cost 66 Return on plan assets, 8% (10% expected) 48 Interest cost, 7% 56 Loss (gain) on PBO (17) Cash contributions 104 Less: Retiree benefits (38) Less: Retiree benefits (38) End of 2021$867 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.

Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record cash contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select " journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as