Warrick Boards calculated pension expense for its underfunded pension plan as follows: ($ in millions) Service cost $ 404 Interest cost 240 Expected return on the plan assets ($190 actual, less $16 gain) (174 ) Amortization of prior service cost 26 Amortization of net loss 5 Pension expense $ 501 Required: Which elements of Warricks balance sheet are affected by the components of pension expense? What are the specific changes in these accounts