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: $5 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 $41 million $50 million 10 years 9% ($ in millions) Plan PBO Assets $150 12 Beginning of 2018 Service cost Interest cost, 9% Loss (gain) on PBO Less: Retiree benefits End of 2018 $300 Beginning of 2018 99 Return on plan assets, 27 8.% (10% expected) (4) Cash contributions (22) Less: Retiree benefits $400 End of 2018 (22) $200 - Determine the new gains and/or losses in 2018 and prepare the appropriate journal entry(s) to record them. (If no entry is required or a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 hould be entered as 10).) View transaction list Journal entry worksheet Record the losses. Note: Enter debits before credits. Transaction General Journal Debit Credit