Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2021: Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2019 (amortization: $7 million per year) Net loss-pensions at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $52 million $65 million 10 years 8t ($ in millions) PBO Beginning of 2021 $550 Service cost 68 Interest cost, 88 44 7.5% (10% expected) Loss (gain) on PBO Less: Retiree benefits End of 2021 (59) Less: Retiree benefits $600 End of 2021 Beginning of 2021 Return on plan assets, (3) Cash contributions Plan Assets $400 30 79 (59) $450 Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: ($ in millions) Plan Beginning of 2022 PBO $600 Assets Service cost 58 Interest cost, 88 48 Beginning of 2022 Return on plan assets, 18 (10% expected) $450 81 Loss (gain) on PBO 5 Cash contributions 50 Less: Retiree benefits (36) Less: Retiree benefits (36) End of 2022 $675 End of 2022 $545 7. Prepare a pension spreadsheet to assist you in determining end of 2022 balances in the PBO, plan assets, prior service cost-AOCI, the net loss-AOCI, and the pension liability. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Enter credit amounts with a minus sign and debit amounts with a positive sign.) ($ in millions) Bal., Jan. 1, 2022 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, 2022 PBO Plan Assets Prior Service Cost-AOCI Net Loss -AOCI Pension Expense Cash Net Pension (Liability)/ Asset