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: $7 million per year)	$	52	million
Net losspensions at Jan.1, 2018 (previous losses exceeded previous gains)	$	65	million
Average remaining service life of the active employee group		10	years
Actuarys discount rate		8	%

($ in millions)

	PBO				Plan Assets
Beginning of 2018	$	550		Beginning of 2018		$	400
Service cost		68		Return on plan assets,
Interest cost, 8%		44		7.5% (10% expected)			30
Loss (gain) on PBO		(3	)	Cash contributions			79
Less: Retiree benefits		(59	)	Less: Retiree benefits			(59	)
End of 2018	$	600		End of 2018		$	450

2. Determine the new gains and/or losses in 2018 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).)