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)	$	20	million
Net lossAOCI at Jan.1, 2018 (previous losses exceeded previous gains)	$	104	million
Average remaining service life of the active employee group		10	years
Actuary's discount rate		4	%

($ in millions)						Plan
PBO						Assets
Beginning of 2018	$	720			Beginning of 2018		$	520
Service cost		62			Return on plan assets,
					5% (7% expected)			26.0
Interest cost, 4%		28.8
Loss (gain) on PBO		(15	)		Cash contributions			102
Less: Retiree benefits		(36	)		Less: Retiree benefits			(36	)
End of 2018	$	759.8			End of 2018		$	612.0

Required: 1-a. Determine Douglas-Roberts' pension expense for 2018. 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.