Douglas-Robert, Inc. has a noncontributory, defined benefit pension plan. At December 31, 2022, Douglas-Robert received the following information: Projected Benefit obligation Balance, January 1 Service cost Interest cost Benefits paid Balance, December 31 ($ in millions) $125 39 10 (8) $166 Plan Assets Balance, January 1 Actual return on plan assets Contributions 2021 Benefits paid Balance, December 31 $ 75 8 39 (8) $114 || | The expected long-term rate of return on plan assets was 8%. There was no prior service cost and a negligible net loss-AOCI on January 1, 2022 Required: 1. Determine Douglas-Robert's pension expense for 2022. 2. Prepare the journal entries to record Doublas Robert's (a) pension expense, (b) funding, and (c) payment of retiree benefits in 2022. Enter your answers in millions (i.e., 5,000,000 should be entered as 5)