Actuary and trustee reports indicate the following changes in the PBO and plan assets of Aquatis Cable during 2021 : Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of S S Net loss-pension at Jan 1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate 46 million 64 million 10 years 10% Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Aquatis Cable during 2022 : (S in millions) Required: 1-a. Determine Aquatis's pension expense for 2021. Pension expense 2021 million 1-b. Prepare the appropriate journal entries to record the expense as well as the cash contribution to plan assets and payments of benefits to retirees. 2. Determine the new gains and/or losses in 2021 and prepare the appropriate journal entry(s) to record them. (If no entry is required for a transaction/even, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered ast 10 ).) 3. Prepare a pension spreadsheet to assist you in determining end of 2021 balances in the PBO, plan assets, prior service cost--AOCl, the net loss--AOCl, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.) 4-a. Determine Aquatis's pension expense for 2022. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Pension expense 2022 million 4-b. Prepare the appropriate journal entries to record (1) the expense, (2) the cash funding of plan assets, and (3) payments of benefits to retirees. 5. Determine the new gains and/or losses in 2022, and prepare the appropriate journal entry(s) to record them. (If no entry is required for a transaction/even, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered ast 10).) 5. Determine the new gains and/or losses in 2022 , and prepare the appropriate joumal entry(s) to record them. (If no entry is required for a transaction/even, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered ast 10).) 6. Using T-accounts, determine the balances at December 31,2022 , in the net loss--AOCl and prior service cost--AOCl. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Bal. Jan. 1, 2022 Prior Servirn rant nan Bal. Dec. 31, 2022 7. Prepare a pension spreadsheet to assist you in determining end of 2022 balances in the PBO, plan assets, prior service cost--AOCI, the net loss--AOCl, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.)