Hutchison-Sun Corporation has a defined benefit pension plan. Hutchison-Sun's policy is to fund the plan annually, cash payments being made at the end of each year. Data relating to the pension plan for 2024 are as follows: December 31, ($ in millions) 2024 2023 Plan assets $ 1,180 $ 1,000 Net Pension Expense for 2024: Service cost $ 122 Interest cost (5% $1,000) 50 Actual return on the plan assets (11% $1,000 = $110) Adjusted for: $10 gain on the plan assets*Footnote asterisk (100) Amortization of prior service cost 10 Amortization of net loss 3 $ 85 *Footnote asterisk(11% $1,000) (10% $1,000) Required: Re-create the journal entries used to record Hutchison-Sun's 2024 pension expense, gain on plan assets, and funding of plan assets in order to determine the cash paid to the pension trustee as reported in the statement of cash flows