2. Determine the new gains and/or losses in 2018 and prepare the appropriate journal entry(s) to record them. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e, 10,000,000 should be entered as 10).) View transaction list View journal entry worksheet Loss-OCI Plan assets Gain-OCI 3. Prepare a pension spreadsheet to assist you in determining end of 2018 balances in the PBO, plan assets, prior service cost-AOCI, the net loss-AOCI, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.) Plan Assets Cost-AOCI OC Net l Expense Bal., Jan. 1, 2018 Service cost Interest cost, 9% Expected return on assets Loss on assets Amortization of Prior service cost-AOCI Net loss AOCI Gain on PBO (300) Retiree benefits Bal., Dec. 31, 2018 (300)