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 $6 million per year. At the end of 2021, the pension formula was amended again, creating an additional prior service cost of $40 million. The expected rate of return on assets and the actuary's discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Required: 1. Fill in the missing amounts. 2. Prepare the 2021 journal entry to record pension expense. 3. Prepare the journal entry(s) to record any 2021 gains and losses and new prior service cost in 2021. 4. Prepare the 2021 journal entries to record (a) the cash contribution to plan assets and (b) the payment of retiree benefits. ( )s indicate credits; debits otherwise Net ($ in millions) PBO Plan Assets Prior Service Cost- AOCI Pension Expense Cash Loss- AOCI 870 Net Pension (Liability) Asset (100) (98) (97) 25 Balance, Jan. 1, 2021 Service cost 107 (970) (98) (97) 98 97 Interest cost Expected return on assets Adjust for: 87 (87) 87 Loss on assets (6) Amortization of: Prior service cost Net loss 1 (1) 27 (27) - (40) Loss on PBO Prior service cost Cash funding Retiree benefits Bal., Dec. 31, 2021 (27) (40) 92 92 (92) ???? ???? (1,232) 805 59 139 115 (189)