Mayer Corporation has a defined benefit pension plan. Mayers policy is to fund the plan annually, cash payments being made at the end of each year. Data relating to the pension plan for 2016 are as follows:

	December 31 ($ in millions)
	2016			2015
Plan assets	$	980		$	800
Net Pension Expense for 2016:
Service cost	$	118
Interest cost (7% $900)		63
Actual return on the plan assets (13% $800 = $104)
Adjusted for: $8 gain on the plan assets*		(96	)
Amortization of prior service cost		8
Amortization of net loss		1
	$	94

*(13% $800) (12% $800)

Required:

Recreate the journal entries used to record Mayers 2016 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).)

1.Record the entry for pension expense in 2016.

2.Record the entry for gain on plan assets in 2016.

3.Record the entry for cash paid to the pension trustee in 2016.