$7.$ Prepare a pension spreadsheet to assist you in determining end of $2025$ balances in the PBO, plan assets, prior service cost$$AOCI$,$ the net loss$$AOCI$,$ and the pension liability.$\backslash$table$[[($$ in millions$),$PBO,Plan Assets,$\backslash$table$[[$Prior Service$],[$Cost$-$AOCI$]],\backslash$table$[[$Net Loss$],[-$AOCI$]],\backslash$table$[[$Pension$],[$Expense$]],$Cash,$\backslash$table$[[\backslash$table$[[$Net Pension$],[($Liability$)$ or$],[$Asset$]]]]],[$Balance$,$ January $1,2025],[$Service cost$],[$Interest cost$,9\%],[$Expected return on assets$],[$Gain or Loss on PBO$],[$Amortization of:$],[$Prior service cost$-$AOCl$],[$Net loss$-$AOCl$],[$Gain or Loss on PBO$],[$Cash contributions$],[$Retiree benefits$],[$Balance$,$ December $31,2025,0\mathrm{.}0,0\mathrm{.}0,0\mathrm{.}0,0\mathrm{.}0,0\mathrm{.}0,,0\mathrm{.}0]]$