For the journal entries it should be to record the annual pension expense, the change in plan assets, change in PBO, record the cash contribution to plan assets, and record the retiree benefits paid.

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 2021. 1-b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record th: 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 millions (i.e., 10,000,000 should be entered as 10).)