Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2018: Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2016 (amortization: $4 million per year) Net loss-pensions at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $32 million $40 million 10 year 88 ($ in millions) PBO Plan Assets $200 Beginning of 2018 Service cost $300 Beginning of 2018 48 Interest cost, 88 Loss (gain) on PBO Less: Retiree benefits End of 2016 24 (2) (20) $350 Return on plan assets, 7.58 (108 expected) Cash contributions Less: Retiree benefits End of 2018 15 45 (20) $240 Problem 17-16 Part 7 7. Prepare a pension spreadsheet to assist you in determining end of 2018 balances in the PBO, plan assets, prior service cost-AOCI, the net loss-AOCI, and the pension liability. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Enter credit amounts with a minus sign and debit amounts with a positive sign.) PBO Plan Assets Prior Service Cost-AOCI Net Loss -AOCI Pension Expense Cash Net Pension (Liability) Asset ($ in millions) Bal., Jan. 1, 2019 Service cost Interest cost, 8% Expected return on assets Gain on assets Amortization of Prior service cost-AOCI Net loss-AOCI Loss on PBO Cash contributions Retiree benefits Bal., Dec 31, 2019 0.0 0.0 0.0 0.0 0.0 0.0