Luciana Fashions calculated pension expense for its underfunded pension plan as follows:

$($$ in millions$)$

Service cost $ $344$

Interest cost $210$

Expected return on the plan assets $($$$160$ actual, less $$10$ gain$)(150)$

Amortization of prior service cost $20$

Amortization of net loss $4$

Pension expense $ $428$

Required:

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.