Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 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. Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions ( (.,.,10,000,000 should be entered as 10). Journal entry worksheet 2 4 Note: Enter debits before credits. Journal entry worksheet Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the cash contribution to plan assets. Note: Enter debits before credits. Journal entry worksheet Record the retiree benefits paid. Note: Enter debits before credits