Lacy Construction has a noncontributory, defined benefit pension plan. At December 31, 2021, Lacy received the following information:

Projected Benefit Obligation	($ in millions)
Balance, January 1		$	800
Service cost			74
Prior service cost			26
Interest cost(5.0%)			40
Benefits paid			(72	)
Balance, December 31		$	868

Plan Assets	($ in millions)
Balance, January 1		$	370
Actual return on plan assets			42
Contributions 2021			74
Benefits paid			(72	)
Balance, December 31		$	414

The expected long-term rate of return on plan assets was 10%. There were no AOCI balances related to pensions on January 1, 2021. At the end of 2021, Lacy amended the pension formula creating a prior service cost of $26 million. Required: 1. Determine Lacy's pension expense for 2021. 2. Prepare the journal entry(s) to record Lacys (a) pension expense, (b) gains or losses, (c) prior service cost, (d) funding, and (e) payment of retiree benefits for 2021.

**I can't seem to correctly figure out the journal entry for gains or losses (Question 2(b). Thank you