Analyzing and Interpreting Pension Disclosures Assume Dupont's 10-K report has the following disclosures related to its retirement plans ($ millions).

	Pension Benefits
($ millions)	2010	2009
Change in benefit obligation
Benefit obligation at beginning of year	$ 22,849	$ 22,935
Service cost	383	388
Interest cost	1,228	1,192
Plan participants' contributions	13	9
Acturarial loss (gain)	(728)	(244)
Benefits paid	(1,544)	(1,506)
Amendments	--	(1)
Net effects of acquisitions/divestitures	5	76
Benefit obligation at end of year	$ 22,206	$ 22,849
Change in plan assets
Fair value of plan assets at beginning of year	$ 22,449	$ 20,332
Actual gain on plan assets	1,945	3,306
Employer contributions	277	280
Plan participants' contributions	13	9
Benefits paid	(1,544)	(1,506)
Net effects of acquisitions/divestitures	--	28
Fair value of plan assets at end of year	$ 23,140	$ 22,449
Funded status
U.S. plans with plan assets	$ 2,061	$ 892
Non-U.S. plans with plan assets	(90)	(317)
All other plans	(1,559)	(1,515)
Total	$ 412	$ (940)

	Pension Benefits (in millions)
Components of net periodic benefit cost (credit)	2010	2009	2008
Net periodic benefit
Service cost	$ 383	$ 388	$ 349
Interest cost	1,228	1,192	1,160
Expected return on plan assets	(1,805)	(1,648)	(1,416)
Amortization of loss	117	227	303
Amortization of prior service cost	18	29	37
Curtailment/settlement (gain) loss	--	3	(1)
Net periodic benefit cost	$ (59)	$ 191	$ 432

	Pension Benefits
Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31	2010	2009
Discount Rate	5.56%	5.43%
Expected return on plan assets	8.04%	8.11%
Rate of compensation increase	4.32%	4.31%

The following benefit payments, which reflect future service, as appropriate, are expected to be paid:

($ millions)	Pension Benefits
2008	$ 1,525
2009	1,507
2010	1,493
2011	1,500
2012	1,500
Years 2013-2017	7,690

ALL of The Answers to Parts A, B, and F are incorrect and needs to be solved accurately. So please answer these parts of this problem with workouts. thank you in advance!

HINT: Do not use negative signs with your answers. (a) How much pension expense (revenue) does DuPont report in its 2010 income statement? DuPont reports pension revenue of $ 53 million. (b) DuPont reports a $1,805 million expected return on pension plan assets as an offset to 2010 pension expense. Estimate what the expected return would have been had Dupont not changed the assumption on the expected return in 2010. (Round your dollar answers to the nearest whole number.) $ 1,927 million What is DuPont's actual gain or loss realized on its 2010 pension plan assets? 716 ($ million) (f) Which of the following statements best describes how DuPont's pension plan affected its 2010 cash flow? OThe company's cash flow increased as the increase in pension assets more than offset the increase in the PBO. Othere was no effect on the company's cash flow as all benefit payments are paid from plan assets. OThe company contributed cash to its pension plan in 2010. This contribution directly affected the company's cash flow. The company's cash flow increased by the gains on the plan's investment portfolio and decreased by the benefits paid to plan participants