Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during $2025($ $ in millions$)$:

Determine Lakeside's pension expense for $2025,$ and prepare the appropriate journal entries to record the expense, the cash funding of plan assets, and payment

of benefits to retirees.

Determine the new gains and$/$or losses in $2025,$ and prepare the appropriate journal entry$($s$)$ to record them.

Using T$-$accounts, determine the balances at December $31,2025,$ in the net loss$-$AOCl and prior service cost$-$AOCI.

Confirm the balances determined in requirement $6$ by preparing a pension spreadsheet.