The Warren Group's pension cost is $78 million. This amount includes a $46 million service cost, a $60 million interest cost, a $34 million reduction for the expected return on plan assets, and a $6 million amortization of a prior service cost. a. Determine the components of pension cost that affects the net pension liability. Note: You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect. 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 ). Journal entry worksheet Note: Enter debits before credits