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Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: $ 63 million Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $9 million per year) Net loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $280 million 10 years 7 % Record annual pension expense. Note: Enter debits before credits. Event General Journal Debit Credit 1 Journal entry worksheet Record the change in plan assets. Note: Enter debits before credits. Event General Journal Debit Credit 2 Journal entry worksheet Record the retiree benefits paid. Note: Enter debits before credits. Event General Journal Debit Credit 5