Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2018:

please make 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

($ in millions) PBO Plan Assets Prior Service Net Loss Pension Net Pension Cost-AOCI -AOCI Expense Cash (Liability) / Asset Bal., Jan. 1, 2018 (310) 250 33 41 60 Service cost (49) 49 (49) Interest cost, 10% (31) 31 (31) Expected return on assets Loss on assets Amortization of: Prior service cost-AOCI Net loss-AOCI Gain on PBO Cash contributions Retiree benefits Bal., Dec. 31, 2018 (390) 250 33 41 80 (20)Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2016 (amortization: $5 million per year) $33 million Net losspensions at Jan.1, 2018 (previous losses exceeded previous gains) $41 million Average remaining service life of the active employee group 10 years Actuary's discount rate 10% Beginning of 2018 $310 Beginning of 2018 $250 Service cost 49 Return on plan assets, Interest cost, 10% 31 8.0% (10% expected) 20 Loss (gain) on P30 (3) Cash contributions 57 Less: Retiree benefits (27) Less: Retiree benefits (27) End of 2018 $360 End of 2018 $300