Warrick Boards calculated pension expense for its underfunded pension plan as follows Service cost Interest cost Expected return on the plan assets ($130 actual, less $10 gain) Amortization of prior service cost Amortization of net loss (S in millions) S 284 180 (120) 14 Pension expense $ 361 Required: Which elements of Warrick's balance sheet are affected by the components of pension expense? What are the specific changes in these accounts? (S in millions) by by