The expected long-term rate of return on plan assets was 8%. There were no AOCl balances related to pensions on January 1,2021 , but at the end of 2021, the company amended the pension formula, creating a prior service cost of $19 million. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Required: 1. Calculate the pension expense for 2021 . 2. Prepare the journal entries to record (a) pension expense, (b) gains or losses, (c) prior service cost, (d) funding, and (e) payment of benefits for 2021 . 3. What amount will Electronic Distribution report in its 2021 balance sheet as a net pension asset or net pension liability? Complete this question by entering your answers in the tabs below. Calculate the pension expense for 2021. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10 ).)