Luciana Fashions calculated pension expense for its underfunded pension plan as follows: ($ in millions) $274 175 Service cost Interest cost Expected return on the plan assets ($125 actual, less $9 gain) Amortization of prior service cost Amortization of net loss Pension expense Required: (116) 13 3 $ 349 Which elements of Luciana's balance sheet are affected by the components of pension expense? What are the specific changes these accounts? Note: Enter your answers in millions. Liabilities Stockholders' Equity 5 in millions) by by