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 $45 million. The expected rate of return on assets and the actuary's discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Required: 1. Fill in the missing amounts. 2. to 4. Prepare all the necessary journal entries for 2018. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 to 4 Fill in the missing amounts. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.) ( )s indicate credits; debits otherwise Prior Net Plan Net Service Pension ($ in millions) Loss- PBO Cash Pension Assets Cost- Expense (Liability) AOCI AOCI I Asset Balance, Jan. 1, (830) 660 25 2018 93 (170) Service cost 70 Interest cost Expected return on assets Adjust for: Loss on assets (8) Amortization of: Prior service cost Net loss Loss on PBO (13) Prior service cost Cash funding 78 Retiree benefits Bal., Dec. 31, 2018 (830) 735 25 93 70 (105) (Reg 1 2 to 4 > Req 2 to Req 1 4 Prepare all the necessary journal entries for 2018. (If no entry is required for a transaction/eve select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Show les View transaction list Journal entry worksheet Record pension expense. Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general Journal Record any 2018 gains and losses. Note: Enter debits before credits. Event General Journal Debit Credit 2 Record entry Clear entry View general journal Record new prior service cost in 2018. Note: Enter debits before credits. General Journal Debit Credit Event 3 Record entry Clear entry View general journal Record the cash contribution to plan assets. Note: Enter debits before credits. General Journa Debit Credit Event 4 Record entry Clear entry View general journal Record payment of retiree benefits. Note: Enter debits before credits. Event General Journal Debit Credit 5 Record entry Clear entry View general journal