A partially completed pension spreadsheet showing the relationships among the elements that constitute Carney, Inc.'s 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 2021 , the pension formula was amended again, creating an additional prior service cost of $40 million. The expected rate of return on assets and the actuary's discount rate were 10%, and the average remaining service life of the active employee group is 10 years. 3. Prepare the journal entry(s) to record any 2021 gains and losses and new prior service cost in 2021. ( ) s indicate credits; debits otherwise Record any 2021 gain or loss for the change in the assumption regarding the PBO. Note: Enter debits before credits. Record new prior service cost in 2021. Note: Enter debits before credits