Warrick Boards calculated pension expense for its underfunded pension plan as follows: Service cost Interest cost Expected return on the plan assets ($165 actual, less $11 gain) Amortization of prior service cost Amortization of net loss Pension expense (5 in millions) $ 354 215 (154) 21 4 $ 440 Required: Which elements of Warrick's balance sheet are affected by the components of pension expense? What are the specific changes in these accounts? (Enter your answers in millions.) by by ($ in millions)