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

	($ in millions)
Service cost		$	354
Interest cost			215
Expected return on the plan assets ($165 actual, less $11 gain)			(154	)
Amortization of prior service cost			21
Amortization of net loss			4
Pension expense		$	440

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