Actuary and trustee reports indicate the following changes in the PBO and pian assets of Douglas-Roberts Industries during 2021 : Required: 1-a. Determine Douclas.Roberts's pension expense for 2021 . 1-b, 2. to 4. Prepare the appropriate joumal entries to record the pension expense to record any 2021 gains and losses, to record the cash conteibution to plan assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus slon. Enter your answers in millions (C, e. 410,000,000 should be entered as 10).) Prepare the appropriate joumal entries to record the pension expense, to record any 2021 gains and los contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event required" in the first account field. Enter your answers in millions (i.e,, 10,000,000 should be entered as Journal entry worksheet 5 Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and los contribution to plan assets and to record retiree benefits. (If no. entry is required for a transaction/event required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as Journal entry worksheet 5 Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/evi required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered Journal entry worksheet Journal entry worksheet