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) Beginning of 2018 Service cost Plan Assets $ 340 27.2 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2018 $ 540 Beginning of 2018 44 Return on plan assets, 8% (10% expected) 37.8 (17) Cash contributions (27) Less: Retiree benefits $577.8 End of 2018 93 (27) $433.2 U. DICIT DuyuJTIONCILJ PETITO CAPITOLIO. 1.b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2018 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. Journal entry worksheet ............E Record the change in the PBO. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet