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

Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2016 (amortization: $6 million per year)	$	51	million
Net losspensions at Jan.1, 2018 (previous losses exceeded previous gains)	$	59	million
Average remaining service life of the active employee group		10	years
Actuarys discount rate		10	%

($ in millions)

	PBO				Plan Assets
Beginning of 2018	$	490		Beginning of 2018		$	400
Service cost		67		Return on plan assets,
Interest cost, 10%		49		9.5% (10% expected)			38
Loss (gain) on PBO		(2	)	Cash contributions			66
Less: Retiree benefits		(64	)	Less: Retiree benefits			(64	)
End of 2018	$	540		End of 2018		$	440

Determine the new gains and/or losses in 2019 and prepare the appropriate journal entry(s) 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.e., 10,000,000 should be entered as 10).)