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Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $4 million per year) Net loss-AOCI at Jan. 1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 28 million $200 million 1e years 7% (s in millions) Beginning of 2021 Service cost $ 4ee Plan Assets $ 600 Beginning of 2021 62 Return on plan assets, BX (10% expected) 42 (15) Cash contributions (36) Less: Retiree benefits $ 653 End of 2021 32 Interest cost, 7% Loss (gain) on PBO Lesst Retiree benefits End of 2021 102 (36) $498 Required: 1-a. Determine Douglas Roberts's pension expense for 2021 1-b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits Reg 1A Reg IB and 2 to 4 Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (ie., 10,000,000 should be entered as 10).) Pension Expense Pension expense TA Req 1B and 2 to 4 > Journal entry worksheet 2 3 4 5 > Record annual pension expense. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the change in the PBO. Note: Enter debits before credits. Event General Journal Debit Credit 3 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 Record the cash contribution to plan assets. Note: Enter debits before credits. Event General Journal Debit Credit 4 Record entry Clear entry View general journal Journal entry worksheet

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