Warrick Boards calculated pension expense for its underfunded pension plan as follows:($ in millions) Service cost $274 Interest cost 128 Expected return on the plan assets ($107 actual, less $17 gain)(90) Amortization of prior service cost 9 Amortization of net loss 3 ------------------------------------------------------------------------------- Pension expense 324 Required: Which elements of Warricks balance sheet are affected by the components of pension expense? What are the specific changes in the following accounts? (Input all amounts as positive values. Enter your answers in millions. Omit the "$" sign in your response.) 1)Liability increased by ? 2)Shareholder`s equity decreased by