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: $9 million per year) Net loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 63 million $280 million 10 years 7% ($ in millions) PBO Beginning of 2021 Service cost $ 400 Plan Assets $ 600 Beginning of 2021 78 Return on plan assets, 8% (10% expected) 42 (23) Cash contributions (44) Less: Retiree benefits $ 653 End of 2021 32 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2021 110 (44) $ 498 Required: 1-a. Determine Douglas-Roberts's 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. Reg 1A Reg 1B and 2 to 4 Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Pension Expense Pension expense $ 0 Reg 1A Req 1 and 2 to 4 > Reg 1A Req 18 and 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list 1 Record annual pension expense. 2 Record the change in plan assets. 3 Record the change in the PBO. 4 Record the cash contribution to plan assets. 5 Record the retiree benefits paid. Credit Note : = journal entry has been entered Record entry Clear entry View general journal