Explain Plz

On January 1, 2021, Ravetch Corporation's projected benefit obligation was $30 million. During 2021 , pension benefits paid by the trustee were $4 milion. Service cost for 2021 is $12 million. Pension plan assets (at fair value) increased during 2021 by $6 million as expected. At the end of 2021 , there were no pension-related other comprehensive income (OC1) accounts. The actuary's discount rate was 10% Required: Determine the amount of the projected benefit obligation at December 31, 2021. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.) Pension data for Sterling Properties include the following: Required: Determine pension expense for 2021 (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)