The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2016 and 2017 are presented below ($ in millions): Information Provided by Pension Plan Actuary: a. Projected benefit obligation as of December 31, 2015 = $3,500. b. Prior service cost from plan amendment on January 2, 2016 = $700 (straight-line amortization for 10-year average remaining service period). c. Service cost for 2016 = $660. d. Service cost for 2017 = $710. e. Discount rate used by actuary on projected benefit obligation for 2016 and 2017 = 10%. f. Payments to retirees in 2016 = $520. g. Payments to retirees in 2017 = $590. h. No changes in actuarial assumptions or estimates. i. Net gainAOCI on January 1, 2016 = $380. j. Net gains and losses are amortized for 10 years in 2016 and 2017. Information Provided by Pension Fund Trustee: a. Plan asset balance at fair value on January 1, 2016 = $2,500. b. 2016 contributions = $680. c. 2017 contributions = $730. d. Expected long-term rate of return on plan assets = 12%. e. 2016 actual return on plan assets = $230. f. 2017 actual return on plan assets = $280. Required: 1. Calculate pension expense for 2016 and 2017. (Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

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