Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2018: prior service cont at Jan. 1. 2018, fron plan amendinant at the beginning of 2016 (amortization $5 million per year) Met lon-pansions at Jan. 1. 2018 (previous loos exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $38 million $55 million 10 years 8 ($ in millions) PDO A bet $160 Beginning of 2018 Service cout Interest cost, Loss (gain) on no Les Retiree benefits End of 2018 $350 Beginning of 2018 49 Return on plan asets, 28 7.58 (104 expected) (2) Cash contribution (25) Less Retire benefits $400 End of 2010 12 53 25) $200 2. Determine the new gains and/or losses in 2018 and prepare the appropriate journal entryis) to record them. (if no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions (i... 10,000,000 should be entered as 10). View transaction list Journal entry worksheet 1 2 Record the losses HU sets $160 Beginning of 2018 Service cost Interest cost, 88 Loss (gain) on PBO Lass: Retiree benefits End of 2018 $350 Beginning of 2018 49 Return on plan assets, 28 7.50 (108expected) (2) Cash contributions (25) Least Retirea benefits $400 End of 2018 12 53 (25) $200 2. Determine the new gains and/or losses in 2018 and prepare the appropriate journal entry(s) to record them. for a transaction/event, select "No journal entry required" in the first account field, Enter your answers in mi should be entered as 10).) View transaction list Journal entry worksheet