1. Prepare the pension spreadsheet for 2019.

2. Remake the 2019 pension spreadsheet, assuming the prior service costs were all incurred at the beginning of each year in 2019.

2. The following pension-related data pertain to PBK's defined benefit pension plan for 2017- 2019 (all S are in millions): (s 12/31/2017 12/31/2018 12/31/2019 B/S Balances in millions): 9,000 10,700 9,920 PBO 8,000 9,520 11,264 Plan assets 320 510 600 Prior service cost AOCI (1,638) 1,000 1,130 Net loss (gain) -AOCI *As of 12/3 1/2017, the prior service cost was incurred in the past was being amortized at the rate of $80 m/year