The kollar company has a defined benefit pension plan. pension information concerning the fiscal years 2016 and 2017 are presented below ($ in millions): information provided by pension plan actuary: a. projected benefit obligation as of december 31, 2015 = $3,500. b. prior service cost from plan amendment on january 2, 2016 = $700 (straight-line amortization for 10-year average remaining service period). c. service cost for 2016 = $660. d. service cost for 2017 = $710. e. discount rate used by actuary on projected benefit obligation for 2016 and 2017 = 10%. f. payments to retirees in 2016 = $520. g. payments to retirees in 2017 = $590. h. no changes in actuarial assumptions or estimates. i. net gain—aoci on january 1, 2016 = $380. j. net gains and losses are amortized for 10 years in 2016 and 2017. information provided by pension fund trustee: a. plan asset balance at fair value on january 1, 2016 = $2,500. b. 2016 contributions = $680. c. 2017 contributions = $730. d. expected long-term rate of return on plan assets = 12%. e. 2016 actual return on plan assets = $230. f. 2017 actual return on plan assets = $280. required: 1. calculate pension expense for 2016 and 2017. (do not round intermediate calculations. enter your answers in millions rounded to 1 decimal place (i. e., 5,500,000 should be entered as 5.