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 $7 million per year. At the end of 2018, the pension formula was amended again, creating an additional prior service cost of $45 million. The expected rate of return on assets and the actuary's discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Required: 1. Fill in the missing amounts. 2. to 4. Prepare all the necessary journal entries for 2018 Req 1 Req 2 to 4 Fill in the missing amounts. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.) dicate credits; debits otherwise Prior ($ in millions) Net Pension Net Loss-Pension Expense PBO Plan Assets Service Cash (Liability) Cost-AOCI AOC 25 Asset Balance, Jan. 1, 2018 Service cost Interest cost Expected return on assets Adjust for: (830) (70) (83) 660 93 70 83 (66) (170) (70) (83) Loss on assets Amortization of Prior service cost Net loss Loss on PBO Prior service cost Cash funding Retiree benefits Bal., Dec. 31, 2018 (13) (45) 13 (13) (45) 78 45 78 (78) (1,041) 735 63 113 95 (245) X: Record pension expense 2Record any 2018 gains and losses. 3 Record new prior service cost in 2018 4 Record the cash contribution to plan assets 5 Record payment of retiree benefits