Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2018: Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2015 (amortization: $4 million per year) Net loss-AOCI at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $28 million $86 million 10 years 7 % ($ in millions) Plan Assets Beginning of 2018 Service cost Beginning of 2018 Return on plan assets, 8% (108 expected) $ 540 340 44 27.2 Interest cost, 7% 37.8 Loss (gain) Cash contributions (17) |(27) Less: Retiree benefits 93 on PBO (27) Less: Retiree benefits $577.8 $433.2 End of 2018 End of 2018 Required: 1-a. Determine Douglas-Roberts' pension expense for 2018. Req 1B and 2 to 4 Req 1A Determine Douglas-Roberts' pension expense for 2018. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Pension Expense Pension expense 0.0