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 re-calculated 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 7 million per year. At the end of 2008, the pension formula was amended again, creating an additional prior service cost of 45 million. The expected rate of return on assets and the actuary's discount rate of 10%, and the average remaining service life of the active employee group is 10 years.

Fill in the missing amounts.

Journal Entry: Record pension expense.

Journal Entry: Record any 2018 gains and losses.

Journal Entry: Record new prior service cost in 2018.

Journal Entry: Record the cash contribution to plan assets.

Journal Entry: Record payment of retiree benefits.

s indicate credits: debits otherwise (5 in millions) PBO Plan Assets Prior Service Cost-AOCI 30 Net Loss AOCI Pension Expense Cash Net Pension (Liability) Assel (90) (980) 890 108 100 Balance, Jan 1, 2018 Service cost Interest cost Expected return on assets Adjust for: Loss on assets Amortization of Prior service cost Net loss Loss on PBO (28) 93 Prior service cost Cash funding Retiree benefits Bal. Dec 31, 2018 810