The pension plan was amended last year, creating a prior service cost of $140 million. Service cost and interest cost for the year were $38 million and $18 million, respectively. At the end of the year, there was a negligible balance in the net gain-pensions account. The actual return on plan assets was $18 million although it was expected to be $20 million. On average, employees' remaining service life with the company is 20 years. Complete the below table to calculate the pension expense for the year. (Amounts to be deducted should be indicated with a minus sign.) (S in millions) Pension expense