Reg 1A Reg 1B 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 (i.e., 10,000,000 should be entered as 10).) No Event General Journal Debit Credit 1 1 Pension expense Plan assets Amortization of net gain - OCI Amortization of prior service cost - OCI PBO 2 2 Loss - OCI Cash x 3 3 No Transaction Recorded 4 4 Plan assets Cash 5 5 PBO oo Plan assets Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: $ 35 million Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $5 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 $180 million 10 years 7% ($ in millions) PBO Beginning of 2021 Service cost $ 800 58 Plan Assets Beginning of 2021 Return on plan assets, 8% (10% expected) $ 600 48 Interest cost, 7% Loss (gain) on PBO Less: Retiree benefits 56 (13) (34) $ 867 Cash contributions Less: Retiree benefits 100 (34) $ 714 End of 2021 End of 2021 Required Complete this question by entering your answers in the tabs below. Req 1A Req 1B and 2 to 4 Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Pension Expense Service cost Interest cost Expected return on the plan assets Amortization of prior service cost Amortization of net loss Pension expense $ 0