A partially completed pension spreadsheet showing the relationships among the elements that constitute Carney, Inc., defined benefit pension plan follows. Six years earlier, Carney revised its pension formula and recalculated benefits earned by employees in prior years using the more generous formula. The prior service cost created by the recalculation is being amortized at the rate of $5 million per year. At the end of 2018, the pension formula was amended again, creating an additional prior service cost of $35 million. The expected rate of return on assets and the actuarys discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Required:

1. Fill in the missing amounts. 2. to 4. Prepare all the necessary journal entries for 2018.

()s indicate credits; debits otherwise
($ in millions)	PBO	Plan Assets	Prior Service Costs-AOCI	Net Loss-AOCI	Pension Expense	Cash	Net Pension (liability)/Assets
Balance Jan. 1 2018	(960)	850	20	106	0	0	(110)
Service costs		0	0	0	96	0
interest cost		0	0	0		0
expected return on assets	0		0	0		0
adjust for:	0	0	0	0	0	0	0
Loss on assets	0	(10)	0		0	0
Amortization of:	0	0	0	0	0	0	0
Prior Service cost	0	0		0		0	0
Net Loss	0	0	0			0	0
Loss on PBO		0	0		0	0	(26)
Prior serivce Cost		0		0	0	0
Cash Funding	0		0	0	0		91
Retiree Benefits			0	0	0	0	0
Bal., Dec 31st 2018