Record annual pension expense.

Record the change in plan assets.

Record the change in the PBO.

Record the cash contribution to plan assets.

Record the retiree benefits paid.

Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021 : 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. \begin{tabular}{|l|l|lc|} \hline \multicolumn{2}{|c|}{ Pension Expense } \\ \hline Service cost & & $ & 60 \\ \hline Interest cost & & $ & 63 \\ \hline Expected return on the plan assets & & $ & (70) \\ \hline Amortization of net loss & & $ & (17)X \\ \hline & & & \\ \hline & & \\ \hline Pension expense & $ & 36 \\ \hline \hline \end{tabular}