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 = $1,700.
b.	Prior service cost from plan amendment on January 2, 2016 = $500 (straight-line amortization for 10-year average remaining service period).
c.	Service cost for 2016 = $540.
d.	Service cost for 2017 = $590.
e.	Discount rate used by actuary on projected benefit obligation for 2016 and 2017 = 10%.
f.	Payments to retirees in 2016 = $400.
g.	Payments to retirees in 2017 = $470.
h.	No changes in actuarial assumptions or estimates.
i.	Net gainAOCI on January 1, 2016 = $240.
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 = $1,300.
b.	2016 contributions = $560.
c.	2017 contributions = $610.
d.	Expected long-term rate of return on plan assets = 12%.
e.	2016 actual return on plan assets = $110.
f.	2017 actual return on plan assets = $160.

1. Calculate Pension Expense for 2016 and 2017 2. Record Pension expense for 2016 and 2017 3.Record Gains and/or losses 2016 4. Record new Prior Service Costs 2016 5. Record Gains and/or losses 2017