Luciana Fashions calculated pension expense for its underfunded pension plan as follows: ($ in millions) Service cost Interest cost Expected return on the plan assets ($115 actual, less $7 gain) Amortization of prior service cont Amortization of net loss Pension expense Required: $ 254 165 (108) 11 2 $ 324 Which elements of Luciana's balance sheet are affected by the components of pension expense? What are the specific changes in these accounts? Note: Enter your answers in millions. Liabilities Stockholders' Equity ($ in millions) by by