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 = $3,950.
b.	Prior service cost from plan amendment on January 2, 2016 = $850 (straight-line amortization for 10-year average remaining service period).
c.	Service cost for 2016 = $690.
d.	Service cost for 2017 = $740.
e.	Discount rate used by actuary on projected benefit obligation for 2016 and 2017 = 10%.
f.	Payments to retirees in 2016 = $550.
g.	Payments to retirees in 2017 = $620.
h.	No changes in actuarial assumptions or estimates.
i.	Net gainAOCI on January 1, 2016 = $465.
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 = $2,800.
b.	2016 contributions = $710.
c.	2017 contributions = $760.
d.	Expected long-term rate of return on plan assets = 12%.
e.	2016 actual return on plan assets = $260.
f.	2017 actual return on plan assets = $310.

Required.

1, Calculate pension expense for 2016 and 2017.

2. Prepare the journal entries for 2016 and 2017 to record pension expense

3. Prepare the journal entries for 2016 and 2017 to record any gains and losses and new prior service cost.

4. Prepare the journal entries for 2016 and 2017 to record the cash contribution to plan assets and benefit payments to retirees.