Req 1B and 2 to

Record the annual pension expense

Record a change 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 P90 and plan assets of Douglas Roberts Industries during 2018 $ 18 million Prior service cont at Jan. 1. 2018, from plan amendment at the beginning of 2015 (amortization: $6 million per year) Net loss-ACT at Jan.1, 2018 [previous losses exceeded previous gaina) Average remaining service life of the active employee group Actuary's discount rate $ 102 million 10 years -- t ($ in millions) PRO Beginning of 2018 Service cont $ 700 Plan Assets Beginning of 2018 $ 500 Return on plan Beta, 48 (68 expected) 20.0 60 nces Interest cost, 21.0 (14) 101 Loss (gain) on PBO Less: Retiree benefits End of 2018 Cash contributions Less Retiree benefits End of 2018 (35) (35) $ 732.0 $586.0 Required: 1-a. Determine Douglas Roberts' pension expense for 2018 1.b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2018 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. Reg 1B Reg 1A and 2 to Determine Douglas-Roberts' pension expense for 2018. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (1.e., 5,500,000 should be entered as 5.5).) Show less Pension Expense Pension expense Reg 1 Reg 18 and 2 to 4 >