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$)$ $ $35$ million

Net loss$-$pensions at January $1,2024($previous losses exceeded previous gains$)$ $ $50$ million

Average remaining service life of the active employee group $10$ years

Actuary$$s discount rate $9\%$

$($$ in millions$)$

PBO Plan Assets

Beginning of $2024$ $ $200$ Beginning of $2024$ $$150$

Service cost $90$

Interest cost, $9\%18$ Return on plan assets, $8\mathrm{.}0\%(10\%$ expected$)12$

Loss $($gain$)$ on PBO $(2)$ Cash contributions $44$

Less: Retiree benefits $(6)$ Less: Retiree benefits $(6)$

End of $2024$ $ $300$ 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$)$

PBO Plan Assets

Beginning of $2025$ $ $300$ Beginning of $2025$ $ $200$

Service cost $41$

Interest cost, $9\%27$ Return on plan assets, $15\%(10\%$ expected$)30$

Loss $($gain$)$ on PBO $4$ Cash contributions $33$

Less: Retiree benefits $(19)$ Less: Retiree benefits $(19)$

End of $2025$ $ $353$ End of $2025$ $ $244$

Problem $17-16($Algo$)$ Part $7$

$7.$ Prepare a pension spreadsheet to assist you in determining end of $2025$ balances in the PBO, plan assets, prior service cost$$AOCI$,$ the net loss$$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 $5\mathrm{.}5).$ Enter credit amounts with a minus sign and debit amounts with a positive sign.