Warrick Boards calculated pension expense for its underfunded pension plan as follows: ($ in millions) $ 414 245 Service cost Interest cost Expected return on the plan assets ($195 actual, less $17 gain) Amortization of prior service cost Amortization of net loss Pension expense (178) 27 5 $ 513 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.) ($ in millions) by by Interest cost Investment Liability Pension asset