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 = $3,200.
2. Prior service cost from plan amendment on January 2, 2021 = $600 (straight-line amortization for 10-year average remaining service period).
3. Service cost for 2021 = $640.
4. Service cost for 2022 = $690.
5. Discount rate used by actuary on projected benefit obligation for 2021 and 2022 = 10%.
6. Payments to retirees in 2021 = $500.
7. Payments to retirees in 2022 = $570.
8. No changes in actuarial assumptions or estimates.
9. Net gainAOCI on January 1, 2021 = $370.
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 = $2,300.
2. 2021 contributions = $660.
3. 2022 contributions = $710.
4. Expected long-term rate of return on plan assets = 12%.
5. 2021 actual return on plan assets = $210.
6. 2022 actual return on plan assets = $260.

Required: 1. Calculate pension expense for 2021 and 2022.