On December 31, 2018, the following pension-related data were available for CPS Industries' noncontributory, defined benefit pension plan:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2018	$960
Service cost	164
Interest cost, discount rate, 5%	48
Gain due to changes in actuarial assumptions in 2018	(20)
Pension benefits paid	(80)
Balance, December 31, 2018	$1,072
Plan Assets
Balance, January 1, 2018	$1,000
Actual return on plan assets	80
(Expected return on plan assets, $90)
Cash contributions	140
Pension benefits paid	(80)
Balance, December 31, 2018	$1,140
January 1, 2018, balances:
Prior service cost (amortization $16 per year)	$96
Net gain (any amortization over 15 years)	160

Required:

1) Prepare the 2018 journal entry to record pension expense.

2) How will the statement of comprehensive income be affected by any 2018 gains and losses?