eduoasis.mcbs.edu.om @ A&A has a noncontributory, defined benefit pension plan. On December 31, 2021, A&A A&A received the following information. Projected Benefit Obligations ($ in millions) Balance, January 1 $120 Service Cost 20 Interest Cost 12 Benefits paid (9) Balance, December 31 $143 Plan Assets Balance, January 1 $80 Actual Return on plan assets Contributions 202120 20 (9) Benefits paid Balance, December 31 $100 The expected long-term rate of return on plan assets was 10%. There was no prior service cost and a negligible loss- AOCI on January 1, 2021. You are required to 1. Determine A&A's pension expense for 2021 2. Prepare journal entries to record pension expenses, C