Exercise 17-16 (Algo) Determine and record pension expense and gains and losses; funding and retiree benefits [LO17-6, 17-7] Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts industries during 2021 : Required: 1-a. Determine Douglas-Roberts's pension expense for YO21. 1.b, 2. to 4. Prepare the appropriate journal entries to retord 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. Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in milions (i.e., 10,000,000 should be entered as 10), )