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 the

beginning of $2019($amortization: $$4$ million per year$)$ $$32$ million

Net loss$-$pensions at Jan$\mathrm{.}1,2021($previous losses exceeded previous gains$)$ $$40$ million

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

Actuary$$s discount rate $8\%$

$($$ in millions$)$

PBO Plan

Assets

Beginning of $2021$ $$300$ Beginning of $2021$ $$200$

Service cost $48$ Return on plan assets,

Interest cost, $8\%247\mathrm{.}5\%(10\%$ expected$)15$

Loss $($gain$)$ on PBO $(2)$ Cash contributions $45$

Less: Retiree benefits $(20)$ Less: Retiree benefits $(20)$

End of $2021$ $$350$ End of $2021$ $$240$

Required:

$1.$ Determine Lakeside$$s pension expense for $2021$ by preparing a pension worksheet.

Service cost.

Interest cost

Expected return on the plan assets.

Amortization of pr