1. Determine Lakesides pension expense for 2025.
2. Prepare the appropriate journal entries to record the expense, the cash funding of plan assets, and payment of benefits to retirees: (a) Record the pension expense, (b) Record funding to plan assets, (c) Record the payment of benefit to retirees.

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