The pension plan was amended last year, creating a prior service cost of $50 million. Service cost and interest cost for the year were $20 million and $9 million, respectively. At the end of the year, there was a negligible balance in the net gain-pension account. The actual return on plan assets was $9 million with the company although it was expected to be $10 million. On average. employees' remaining service life with the company is 10 years. Complete the below table to calculate the pension expense for the year. (Amounts to be deducted should be indicated with a minus sign.)