Warrick Boards calculated pension expense for its underfunded pension plan as follows:

	($ in millions)
Service cost		$	394
Interest cost			235
Expected return on the plan assets ($185 actual, less $15 gain)			(170	)
Amortization of prior service cost			25
Amortization of net loss			5
Pension expense		$	489

Required: Which elements of Warricks balance sheet are affected by the components of pension expense? What are the specific changes in these accounts? (