Actuary and trustee reports indicate the following changes in the PBO and plan assets of Danemark Cable during 2021: Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Danemark Cable during 2022: ( $ in millions) Required: 1-a. Determine Danemark'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