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 $4 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, and debit amounts with a positive sign. indicate credits dobits otherwise Sin millions) PBO Plan Assets Prior Service Cost-AOCI 25 Not LORS AOCI Pension Expenso Net Pension (Liability Assot (100) (900) 800 100 84 Balance, Jan 1, 2018 Service cost Interest cost Expected return on assets Adjust for Loss on assets Amortization of: Pnor service cost Net loss (10) (20) Loss on PBO Prior service cost 85 Cash funding Retiree benefits (35) 25 770 100 84 Ba Dec 31 2018 (900) la lliy Worksheet 1 2 3 4 5 Record pension expense. Note: Enter debits before credits. Event General Journal Debit Credit 1 Nex Journal entry worksheet 2 3 4 5 Record any 2018 gains and losses. Note: Enter debits before credits. Event General Journal Debit Credit 2 Record entry Clear entry V censeal or Journal entry worksheet 1 2 3 4 5 Record new prior service cost in 2018. Note: Enter debits before credits. Event General Journal Debit Credit 3 Clear entry Record entry View general Journal entry worksheet 1 2 3 4 Record the cash contribution to plan assets. Note: Enter debits before credits. Event General Journal Debit Credit 4 Clear entry Vi general jou Recordant Journal entry worksheet