losses Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas Roberts Indus tries during 2018: CHAPTER 17 1015 Pensions and Other Postretirement Benefits me and persion se and 528 million ng and Prior service cost at Jan. 1. 2018, from plan amendment at the beginning of 2015 (amortization: $4 million per yean Net loss--AOCI at Jan. 1. 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate e benefits 2011- 2012- $80 million 10 years 79 ($ in millions) Plan Assets $400 PBO Beginning of 2018 Service cost Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits End of 2018 32 $600 BO 42 (14) (38) $670 Beginning of 2018 Return on plan assets. 8% (10% expected) Cash contributions Less: Retiree benefits End of 2018 90 (38) $484 Required: 1. Determine Douglas-Roberts's pension expense for 2018, and prepare the appropriate journal entriest the expense. 2. Prepare the appropriate journal entry(s) to record any 2018 gains and losses. 3. Prepare the appropriate journal entry to record the cash contribution to plan assets. 4. Prepare the appropriate journal entry to record retiree benefits. Listed below are several terms and phrases associated with pensions. Pair each item from List A from List B (by letter) that is most appropriately associated with it