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: $4 million per year)	$	28	million
Net lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains)	$	230	million
Average remaining service life of the active employee group		10	years
Actuary's discount rate		7	%

($ in millions)					Plan
PBO					Assets
Beginning of 2021	$	900			Beginning of 2021		$	700
Service cost		68			Return on plan assets,
					8% (10% expected)			56
Interest cost, 7%		63
Loss (gain) on PBO		(18	)		Cash contributions			105
Less: Retiree benefits		(39	)		Less: Retiree benefits			(39	)
End of 2021	$	974			End of 2021		$	822

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.

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: $4 million per year)	$	28	million
Net lossAOCI at Jan.1, 2021 (previous losses exceeded previous gains)	$	230	million
Average remaining service life of the active employee group		10	years
Actuary's discount rate		7	%

($ in millions)					Plan
PBO					Assets
Beginning of 2021	$	900			Beginning of 2021		$	700
Service cost		68			Return on plan assets,
					8% (10% expected)			56
Interest cost, 7%		63
Loss (gain) on PBO		(18	)		Cash contributions			105
Less: Retiree benefits		(39	)		Less: Retiree benefits			(39	)
End of 2021	$	974			End of 2021		$	822

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.