Supplies & More, is a leading global provider of products, services, and solutions for workplaces. The following is an excerpt from a disclosure note in the companys annual report for the fiscal year ended December 31, 2017:

NOTE 13. EMPLOYEE BENEFIT PLANS (in part)	Pension Benefits
(In millions)	2017				2016
Changes in projected benefit obligation:
Obligation at beginning of period	$	1,100			$	1,127
Service cost		5				5
Interest cost		51				57
Actuarial (gain) loss		50				13
Benefits paid		(100	)			(148	)
Obligation at end of period	$	1,106			$	1,028
Change in plan assets:
Fair value of plan assets at beginning of period	$	880			$	991
Actual return (loss) on plan assets*		124				94
Employer contribution		13				4
Benefits paid		(100	)			(148	)
Fair value of plan assets at end of period		917				941
Net liability recognized at end of period	$	(189	)		$	(87	)

*Expected return $61 and $67 in 2017 and 2016, respectively Required: 1. What amount did Supplies & More report in its balance sheet related to the pension plan at December 31, 2017? 2. When calculating pension expense at December 31, what amount did Supplies & More include in its income statement as the amortization of unrecognized net actuarial loss (net lossAOCI)? This AOCI account had a balance of $72 million at the beginning of the year and was the only AOCI account related to pensions. The average remaining service life of employees was 10 was years. 3. What was the pension expense? 4. What were the appropriate journal entries to record Supplies & More pension expense and to record gains and/or losses related to the pension plan?