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: $5 million per year) $ 25 million Net lossAOCI at Jan.1, 2018 (previous losses exceeded previous gains) $ 112 million Average remaining service life of the active employee group 10 years Actuary's discount rate 5 % ($ in millions) Plan PBO Assets Beginning of 2018 $ 800 Beginning of 2018 $ 600 Service cost 70 Return on plan assets, 6% (8% expected) 36.0 Interest cost, 5% 40.0 Loss (gain) on PBO (19 ) Cash contributions 106 Less: Retiree benefits (40 ) Less: Retiree benefits (40 ) End of 2018 $ 851.0 End of 2018 $ 702.0 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.