Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Industries during 2020: Prior service cost at Jan 1, 2021. from plan amendment at the beginning of 2018 (mortisation $2 million per year) Set loss-MCI at Jan., 2021 previous losses exceeded previous gaina) Average renaining service life of the active employee group Lety discount rate 14 million 3150 million 10 years Sillions) 30 Beginning of 2021 Service cost Plan Assets Beginning of 2021 Return on plan seta, B (101 expected) 52 Interest cost, 78 Los gin) on PSD Les tire benefits of 2021 (10) Cash contributions 01) Tess Retire benefits $974 End of 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