Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2024 : Prior service cost at January 1, 2024, from plan amendment at the beginning of 2022 (amortization: $6 million per year) $40 million Net loss-pensions at January 1, 2024 (previous losses exceeded previous gains) $58 million Average remaining service life of the active employee group 10 years Actuary's discount rate 10% (\$ in millions) Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2025: (\$ in millions) 3. Prepare a pension spreadsheet to assist you in determining end of 2024 balances in the PBO, plan assets, prior service cost-AOCl, the net loss- AOCl, and the pension liability. Note: 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