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 $8 million per year. At the end of 2018, the pension formula was amended again, creating an additional prior service cost of $50 million. The expected rate of return on assets and the actuary's discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Required: 1. Fill in the missing amounts. 2. to 4. Prepae athe necessary journal entries for 2018. ()s indicate credits debits otherwise Prior Net Pension Net Loss Pension Liability) / Asset ($ in millions) Plan AssetsService Cash Cost-AOCI AOC 35 Expense 910 109 Balance, Jan. 1, 2018 Service cost Interest cost Expected return on assets Adjust for: (990) 102 Loss on assets Amortization of Prior service cost Net loss Loss on PBO Prior service cost Cash funding Retiree benefits Bal., Dec. 31, 2018 (29) 94 990) 815 35 109 102 (15)