what are the two numbers for the journal entries above?? i will thumbs up for correct answer

Problem 17-10 (Algo) Prior service cost; calculate pension expense; journal entries; determine net pension asset or liability (L017-5, 17-6, 17-7] Electronic Distribution has a defined benefit pension plan. Characteristics of the plan during 2021 are as follows: (5 millions) P20 balance, January 1 $540 Plan assets balance, January 1 350 Service cost 55 Interest cost 35 Gain from change in actuarial assumption 38 Benefits paid (48) Actual return on plan assets 30 Contributions 2021 45 The expected long-term rate of return on plan assets was 6%. There were no AOCI balances related to pensions on January 1, 2021, but at the end of 2021, the company amended the pension formula, creating a prior service cost of $19 million (Enter your answers In millions (l.e., 10,000,000 should be entered as 10).) Required: 1. Calculate the pension expense for 2021. 2. Prepare the journal entries to record (a) pension expense, (b) gains or losses, (c) prior service cost, (d) funding, and (e) payment of benefits for 2021 3. What amount will Electronic Distribution report in its 2021 balance sheet as a net pension asset or net pension liability? Required 1 Required 2 Required 3 Prepare the journal entries to record (a) pension expense, (b) gains or losses, (c) prior service cost, (d) funding, and (e) payment of benefits for 2021. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions (.e., 10,000,000 should be entered as 10).) Debit Credit No Transaction General Journal 69 A Pension expense 21 Plan assets PBO 90 38 B B PBO Gain OCI 38 Loss OCI SIS 48 38 Plan assets X D D 2 Prior service cost OCI PBO 2 E E 45 Plan assets Cash 45 F F PBO 48