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 $6 million per year. At the end of 2018, the pension formula was amended again, creating an additional prior service cost of $65 million. The expected rate of return on assets and the actuary's discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Required: 1. Fill in the missing amounts. 2. to 4. Prepare all the necessary journal entries for 2018. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 to 4 Fill in the missing amounts. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.) ( )s indicate credits; debits otherwise ($ in millions) PBO Prior Service Net Loss- Plan Assets Pension Expense Cash Cost-AOCIAOCI Net Pension (Liability) Asset (130) (870) 740 45 97 78 (7) Balance, Jan. 1. 2018 Service cost Interest cost Expected return on assets Adjust for: Loss on assets Amortization of: Prior service cost Net loss Loss on PBO Prior service cost Cash funding Retiree benefits Bal., Dec. 31, 2018 Journal entry worksheet Record pension expense. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 3 4 5 Record any 2018 gains and losses. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal Reg 1 Reg 2 to 4 Prepare all the necessary journal entries for 2018. (If no entry is required for a transaction/event, sele the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet