Top Foods has an underfunded pension plan. The pension expen…

Tоp Fооds hаs аn underfunded pension plаn. The pension expense is $58 million. This amount includes a $60 million service cost, a $40 million interest cost, a $45 million reduction for the expected return on plan assets, and a $3 million amortization of a prior service cost. Required: Prepare the appropriate journal entry to record Top's pension expense.