The Warren Groups pension expense is $93 million. This amount includes a $50 million service cost, a $80 million interest cost, a $40 million reduction for the expected return on plan assets, and a $3 million amortization of a prior service cost.

Determine the components of pension expense that affects the net pension liability. (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.)

1. Service cost

2.Amortization of prior service cost

3. Interest Cost

4. Expected Return on plan assets

Prepare the journal entry to record the pension expense.