Mayer Corporation has a defined benefit pension plan. Mayer's policy is to fund the plan annually, cash payments being made at the end of each year. Data relating to the pension plan for 2021 are as follows: December 31 ($ in millions) 2021 2020 Plan assets $1,570 $1,300 Net Pension Expense for 2021: Service cost $ 164 Interest cost (6% * $1,450) 87 Actual return on the plan assets (12% * $1,300 = $156) Adjusted for: $13 gain on the plan assets* (143) Amortization of prior service cost 7 Amortization of net loss 3 $ 118 *(12% * $1,300) (11% * $1,300) Required: Recreate the journal entries used to record Mayer's 2021 pension expense, gain on plan assets, and funding of plan assets in order to determine the cash paid to the pension trustee as reported in the statement of cash flows. (If no entry is required for a transaction/event, select "No journal entry required" In the first account field. Enter your answers in millions (I.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet Record the entry for pension expense in 2021. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal