Warrick Boards calculated pension expense for its underfunded pension plan as follows: Service cost Interest cost Expected return on the plan assets ($180 actual, less 514 gain) Amortization of prior service cost Amortization of net loss Pension expense (5 in millions) $ 384 230 (166) 24 5 5.477 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.) S in millions) by by