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

	($ in millions)
Service cost		$	334
Interest cost			205
Expected return on the plan assets ($155 actual, less $15 gain)			(140	)
Amortization of prior service cost			19
Amortization of net loss			4
Pension expense		$	422

Required: Which elements of Warricks balance sheet are affected by the components of pension expense? What are the specific changes in these accounts? (Enter your answers in millions.)