apter 17 Assessment 14 Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Industries during 2018: $ 20 million 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 Bains) Average remaining service life of the active employee group Actuary's discount rate $110 million 10 years ($ in millions) PBO Beginning of 2018 Service cost Plan Assets $ 580 29.0 Interest cost, 4% Loss (gain) on PBO Less: Retiree benefits End of 2018 $ 780 Beginning of 2018 68 Return on plan assets, 5% (7% expected) 31.2 (18) Cash contributions (39) Less: Retiree benefits $822.2 End of 2018 105 (39) $675. 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. Complete this question by entering your answers in the tabs below. aint Bernards MONTH CALENDAR