The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2011 and 2012 are presented below ($ in millions): Information Provided by Pension Plan Actuary: a. Projected benefit obligation as of December 31, 2010 = $1,800. b. Prior service cost from plan amendment on January 2, 2011 = $400 (straight-line amortization for 10-year average remaining service period). c. Service cost for 2011 = $520. d. Service cost for 2012 = $570. e. Discount rate used by actuary on projected benefit obligation for 2011 and 2012 = 10%. f. Payments to retirees in 2011 = $380. g. Payments to retirees in 2012 = $450. h. No changes in actuarial assumptions or estimates. i. Net gainAOCI on January 1, 2011 = $230. j. Net gains and losses are amortized for 10 years in 2011 and 2012. Information Provided by Pension Fund Trustee: a. Plan asset balance at fair value on January 1, 2011 = $1,600. b. 2011 contributions = $540. c. 2012 contributions = $590. d. Expected long-term rate of return on plan assets = 12%. e. 2011 actual return on plan assets = $180. f. 2012 actual return on plan assets = $210. Required: 3.Prepare the journal entries for 2011 and 2012 to record any gains and losses and new prior service cost