A partially completed pension spreadsheet showing the relationships among the elements that constitute Carney, Incorporated'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 $$5$ million per year. At the end of $2024,$ 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:

Fill in the missing amounts.

Prepare the $2024$ journal entry to record pension expense.

Prepare the journal entry$($s$)$ to record any $2024$ gains and losses and new prior service cost in $2024.$

Prepare the $2024$ journal entries to record $($a$)$ the cash contribution to plan assets and $($b$)$ the payment of retiree benefits.