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 thebeginning of $2019($amortization: $$5$ million per year$)$ $ $39$ millionNet loss$-$pensions at Jan$\mathrm{.}1,2021($previous losses exceeded previous gains$)$ $ $47$ millionAverage remaining service life of the active employee group $10$ yearsActuarys discount rate $10\%($$ in millions$)$ PBO PlanAssetsBeginning of $2021$ $ $370$ Beginning of $2021$ $ $200$ Service cost $49$ Return on plan assets, Interest cost, $10\%379\mathrm{.}5\%(10\%$ expected$)19$ Loss $($gain$)$ on PBO $(3)$ Cash contributions $64$ Less: Retiree benefits $(33)$ Less: Retiree benefits $(33)$ End of $2021$ $ $420$ End of $2021$ $ $250$ Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during $2022$:$($$ in millions$)$ PBO PlanAssetsBeginning of $2022$ $ $420$ Beginning of $2022$ $ $250$ Service cost $45$ Return on plan assets, Interest cost, $10\%4216\%(10\%$ expected$)40$ Loss $($gain$)$ on PBO $5$ Cash contributions $37$ Less: Retiree benefits $(23)$ Less: Retiree benefits $(23)$ End of $2022$ $ $489$ End of $2022$ $ $3047.$ Prepare a pension spreadsheet to assist you in determining end of $2022$ balances in the PBO, plan assets, prior service costAOCI$,$ the net lossAOCI, and the pension liability. $($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.$)$