The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2021 and 2022 are presented below ($ in millions): Information Provided by Pension Plan Actuary:

1. Projected benefit obligation as of December 31, 2020 = $1,800.
2. Prior service cost from plan amendment on January 2, 2021 = $400 (straight-line amortization for 10-year average remaining service period).
3. Service cost for 2021 = $520.
4. Service cost for 2022 = $570.
5. Discount rate used by actuary on projected benefit obligation for 2021 and 2022 = 10%.
6. Payments to retirees in 2021 = $380.
7. Payments to retirees in 2022 = $450.
8. No changes in actuarial assumptions or estimates.
9. Net gainAOCI on January 1, 2021 = $230.
10. Net gains and losses are amortized for 10 years in 2021 and 2022.

Information Provided by Pension Fund Trustee:

1. Plan asset balance at fair value on January 1, 2021 = $1,600.
2. 2021 contributions = $540.
3. 2022 contributions = $590.
4. Expected long-term rate of return on plan assets = 12%.
5. 2021 actual return on plan assets = $180.
6. 2022 actual return on plan assets = $210.

Required: 1. Calculate pension expense for 2021 and 2022. 2. Prepare the journal entries for 2021 and 2022 to record pension expense. 3. Prepare the journal entries for 2021 and 2022 to record any gains and losses and new prior service cost. 4. Prepare the journal entries for 2021 and 2022 to record (a) the cash contribution to plan assets and (b) the benefit payments to retirees.