Warrick Boards calculated pension expense for its underfunded pension plan as follows:

($ in millions)
Service cost	$	224
Interest cost		150
Expected return on the plan assets ($100 actual, less $10 gain)		(90	)
Amortization of prior service cost		8
Amortization of net loss		2
Pension expense	$	294

Required:

Which elements of Warricks balance sheet are affected by the components of pension expense? What are the specific changes in these accounts?