Exercise 17-16 (Algo) Determine and record pension expense and gains and losses; funding and retiree benefits (L017-6, 17-7] 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 planendent at the beginning of 2011 (mortization 5 million per year) et loss-ACT at Tan 1.2021 (previous los exceeded previous tas) Averaternaining Service life of the active employee croup Actuary discount rate 8.21 million $100.llion in millons PRO Beginning of 2021 Servler cost 100 Beginning of 2021 Return on plans (105 expected 40 Intext, LOS) O PRO LA Retiree benefits Enda 2021 (16) Cash contribution (26) Netire benefits End of 2021 356 714 Required: 1-a. Determine Douglas Roberts pension expense for 2021 1.b, 2. to 4. Prepare the appropriate joomal entries to record the pension expense, to record any 2021 gairs and losses, to record the cash contribution to plan assets and to record retiree benefits Required: 1-o. Determine Douglas-Roberts's pension expense for 2021 1-6, 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. Reg 1A Reo 18 and 2 to 4 Determine Douglas Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus in Enter your answers in millions (e. 10,000,000 should be entered as 10). Pension Expense Pension exponse Reg 10 and 2 to 4 > Journal entry worksheet Record annual pension expense. Note: Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general journal