Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $5 million per year) Het loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 35 million $180 million 10 years 73 ($ in millions) PBO Beginning of 2021 Service cost $600 Plan Assets $800 Beginning of 2021 58 Return on plan assets, 84 (10% expected) 56 (13) Cash contributions (34) Less Retiree benefits $867 End of 2021 48 Interest cost, 78 Loss (gain) on PBO Los Retiree benefits End of 2021 100 (34) $ 714 Required: 1-a. Determine Douglas-Roberts's pension expense for 2021 1-b, 2. to 4. Prepare the appropriate Journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign Enter your answers in millions (.e., 10,000,000 should be entered as 10).) Pension Expense Actual return on assets Amortization of net gain Amortization of net loss Amortization of prior service cost Cash contributions $ 0 Fynected return on the planascets Reg 1 and 2 to 4 > Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (ie., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet 2 3 4 5 Record annual pension expense. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions (.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet