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

	($ in millions)
Service cost	$ 304
Interest cost	190
Expected return on the plan assets ($140 actual, less $12 gain)	(128)
Amortization of prior service cost	16
Amortization of net loss	3
Pension expense	$ 385

Required:

Which elements of Lucianas balance sheet are affected by the components of pension expense? What are the specific changes in these accounts?

Note: Enter your answers in millions.