The Warren Group$$s pension cost is $$59$ million. This amount includes a $$72$ million service cost, a $$56$ million interest cost, a $$73$ million reduction for the expected return on plan assets, and a $$4$ million amortization of a prior service cost.

a$.$ Determine the components of pension cost that affects the net pension liability.

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check all that apply

Service cost unanswered

Amortization of prior service cost unanswered

Interest cost unanswered

Expected return on plan assets unanswered

b$.$ Prepare the journal entry to record the pension cost.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$