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, 2821, from plan amendment at the beginning of 2018 (anortization: $8 million per year) Net loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 56 million $270 million 10 years ($ in millions) PBO Beginning of 2021 Service cost $ 700 Plan Assets $ 900 Beginning of 2021 76 Return on plan assets, 2% (18x expected) 63 (22) Cash contributions (43) Less: Retiree benefits $ 974 End of 2021 56 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 189 (43) $822 Required: 1-a. Determine Douglas-Roberts's pension expense for 2021. 1-5. 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. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B and 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. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) No Event General Journal Debit Credit 1 1 Pension expense Plan assets Amortization of net loss - OCI Amortization of prior service cost - OCI PBO olo 2 2 Loss - OCI Plan assets 3 3 X Plan assets Cash 4 4 PBO 109 Plan assets 109 5 5 PBO Plan assets OO 43