Suppan Service began the year with a net pension liability of $56 million (underfunded pension plan). Pension expense for the year included the following ($ in millions): service cost, $20: interest cost, $12: expected return on assets, $8: amortization of net gain, $4. Eric, an employee that works for Suppan Services, was hired in 1999 by the company. He is eligible for the pension plan. The formula for the pension plan is as follows: Annual salary in year of retirement: Number of years of service 1, 5% Annual retirement benefits Eric is expected to retire in 30 years. His retirement period is expected to also be 30 years. At the end of 2008, his tenth year with the company, his salary is $120,000. The pension is currently earning 8.5% annually. a. Prepare the appropriate general journal entry to record Suppan's pension expense. b. Calculate the Suppan's PBO for Eric. c. List the requirements for this pension plan to receive special tax treatment