Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2024: Prior service cost at January 1, 2024, from plan amendment at the beginning of 2022 (amortization: $5 million per year) Net loss-pensions at January 1, 2024 (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) Beginning of 2024 $ 300 Beginning of 2024 Service cost 99 Interest cost, 9% 27 Return on plan assets, 8.0% (10% expected) Loss (gain) on PBO (4) Cash contributions Less: Retiree benefits (22) Less Retiree benefits Plan Assets $150 12 60 (22) End of 2024 $ 400 End of 2024 $200 Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2025: ($ in millions) Beginning of 2025 PBO $ 400 Beginning of 2025 Service cost 47 Interest cost, 9% 36 Return on plan assets, 16% (10% expected) Loss (gain) on PBO 6 Less Retiree benefits (25) Cash contributions Less Retiree benefits End of 2025 $ 464 End of 2025 Plan Assets $ 200 32 39 (25) $ 246 6. Using T-accounts, determine the balances at December 31, 2025, in the net loss-AOCI and prior service costAOCI. Note: Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Balance January 1 Debit Balance December 31 Balance January 1 Net LossAOCI Credit Prior Service Cost-AOCI Debit Credit Balance December 31 7. Prepare a pension spreadsheet to assist you in determining end of 2025 balances in the PBO, plan assets, prior service costAOCI, the net loss-AOCI, and the pension liability. Note: 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. ($ in millions) Balance, January 1, 2025 Service cost Interest cost, 9% Expected return on assets Gain or Loss on PBO Amortization of: Prior service cost-AOCI Net loss-AOCI Gain or Loss on PBO Cash contributions Retiree benefits PBO Plan Assets Prior Service Net Loss Cost-AOCI Pension Cash -AOCI Expense Net Pension (Liability) or Asset Balance, December 31, 2025 0.0 0.0 0.0 0.0 0.0 0.0