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: $4 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 $32 million $40 million 10 years 8% ($ in millions) PBO Beginning of 2021 $300 Beginning of 2021 Plant Assets $200 Service cost 48 Return on plan assets, Interest cost, 88 24 Loss (gain) on PBO (2) Less: Retiree benefits 7.58 (108 expected) Cash contributions (20) Less: Retiree benefits 15 45 (20) End of 2021 $350 End of 2021 $240 Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: ($ in millions) Plan PBO Assets Beginning of 2022 $350 Beginning of 2022 $240 Service cost 38 Return on plan assets, Interest cost at 8 28 Loss (gain) on PBO 5 15% (10% expected) Cash contributions. 36 30 Less: Retiree benefits (16) Less: Retiree benefits (16) End of 2022 $405 End of 2022 $290