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) 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--AOCI, 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 Danemark'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 andior 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).) 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).) Net LC Bal. Jan. 1, 2022 Bal. Dec. 31,2022 Prior Service rnet anr 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--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.)