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.

Pension expense is  $107

Plan Asset is  $8

Explanation:

Pension Expense (Dr.) $107

Plan Assets (Dr.) $88

Amortization of net loss - OCI (Cr.) $8

Amortization of prior service cost (Cr.) $1

PBO (Cr.) $186

Loss OCI (Dr.) $8

Plan Assets (Cr.) $8

Loss OCI (Dr.) $24

PBO (Cr.) $24

Plan Assets (Dr.) $89

Cash (Cr.) $89

PBO (Dr.) $259

Plan Asset (Cr.) $259

Prior service cost (Dr.) $65

PBO (Cr.) $65