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: $4 million per year)	$	32	million
Net losspensions at Jan.1, 2018 (previous losses exceeded previous gains)	$	40	million
Average remaining service life of the active employee group		10	year
Actuarys discount rate		8	%

($ in millions)

	PBO				Plan Assets
Beginning of 2018	$	300		Beginning of 2018		$	200
Service cost		48
Interest cost, 8%		24		Return on plan assets, 7.5% (10% expected)			15
Loss (gain) on PBO		(2	)	Cash contributions			45
Less: Retiree benefits		(20	)	Less: Retiree benefits			(20	)
End of 2018	$	350		End of 2018		$	240

3. Prepare a pension spreadsheet to assist you in determining end of 2018 balances in the PBO, plan assets, prior service costAOCI, the net lossAOCI, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.)

[The following Information appliles to the questions displayed below. Actuary and trustee reports Indicate the following changes In the PBO and plan assets of Lakeslde Cable during 2018 Part 3 of 7 Prior service cost at Jan. 1, 2e18, from plan amendment at the S32 million 40 million beginning of 2016 (amortization: $4 million per year) Net loss-pensions at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate 10 e year $ In milions) Plan Assets $28e ??? Beginning of 2818 Service cost 30 Beginning of 2818 48 Return on plan assets, 7.5% (ie% expected) Interest cost, 8% Loss (gain) on PBO Less: Retiree benefits End of 2018 15 45 (2) Cash contributions (2e) Less: Retiree benefits $350 End of 2018 $240 3. Prepare a penslon spreadsheet to assist you In determining end of 2018 balances In the PBO, plan assets, prior service cost-AOCI the net loss-AOCI, and the pension liability. (Enter your answers in millions (l.?., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and deblt amounts with a positive slgn.) Answer is complete but not entirely correct. Plan Assets et Loss Pension Cash (Liability) Expense S in millions) ??? Cost- (350) 240 63 (38) 8 Bal., Jan. 1, 2018 Service cost Interest cost, 896 Expected return on (110) (38) (28) 63 24 38 Loss on assets Amortization of Prior service cost (4) Net loss-AOCI Gain on PBO Cash contributions Retiree benefits Bal., Dec. 31, 2018 30 (30)3 16 (16) 47 (115)