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, 2021, from plan amendment at the
Beginning of 2018 (amortization: $4 million per year)	28 million
Net loss-AOCI at Jan 1, 2021 (previous losses exceeded previous gains)	$140 million
Average remaining service life of the active employee group	10 years
Actuarys discount rate	7%

($ in millions) PBO		Plan Assets
Beginning of 2021	$800	Beginning of 2021	$600
Service cost	50	Return on plan assets,
		8% (10% excepted)	48
Interest cost, 7 %	56
Loss (gain) on PBO	(9)	Cash contributions	96
Less: Retiree benefits	(30)	Less: Retiree benefits	(30)
End of 2021	$867	End of 2021	$714

Required:

1-a. Determine Douglas-Robertss 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