Check my work 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 amencoment at the beginning of 2019 (amortization: $ 4 million per year) Net loss-AOCT at Jan. 1, 2021 (previous lonso Axceeded previous gains Average remaining service life of the active employee group Actuary's discount race $ 28 million $170 million 10 years ($ in millions) PRO Beginalng of 2021 Service cost $ 700 56 plan Assets Beginning of 2021 Return on plan assets, 81 (104 Axpacted) $500 99 Interest cost, 7% Loss (gain) on PBO Tess: Retiree benefits End of 2021 (12) Cash contribucions 133) Tess: Retiree benefits $ 760 End of 2021 _(33) $ 606 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. Complete this question by entering your answers in the tabs below. Req 1A Reg 13 and 2 to 4 Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (l.e., 10,000,000 should be entered as 10).) Pension Expense