Exercise 17-14 (Algo) Effect of pension expense components on balance sheet accounts (L017-7, 17-8] Warrick Boards calculated pension expense for its underfunded pension plan as follows: Service cost Interest cost Expected return on the plan assets ($175 actual, less $13 gain) Amortization of prior service cost Amortization of net loss Pension expense ($ in millions) $ 374 225 (162) 23 5 $ 465 Required: Which elements of Warrick's balance sheet are affected by the components of pension expense? What are the specific changes in these accounts? (Enter your answers in millions.) ($ in millions) by by