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 2018 are as follows: December 31 ($ in millions) 2018 2017 $1,220 $1,000 $ 134 Plan assets Net Pension Expense for 2018: Service cost Interest cost (5% * $1,300) Actual return on the plan assets (13% * $1,000 = $130) Adjusted for: $10 gain on the plan assets* Amortization of prior service cost Amortization of net loss (120) 11 $ 93 *(13% * $1,000) - (12% - $1,000) Required: Recreate the journal entries used to record Mayer's 2018 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