I need to know what the numbers are for the following journal entries:

Journal Entry #1:

Plan Assets:

Net Interest Cost

DBO: 38 (Credit) - I know this is right.

Journal Entry #2

Plan Assets:

Remeasurement Gain - OCI:

Lacy Construction has a noncontributory, defined benefit pension plan. At December 31, 2021, Lacy received the following information: ($ in millions) $ 760 100 Projected Benefit Obligation Balance, January 1 Service cost Prior service cost Interest cost(5%) Benefits paid Balance, December 31 (99) $ 851 Plan Assets Balance, January 1 Actual return on plan assets Contributions, 2021 Benefits paid Balance, December 31 ($ in millions) $ 630 65 100 (99) $ 696 The expected long-term rate of return on plan assets was 10%. There were no AOCI balances related to pensions on January 1, 2021. At the end of 2021, Lacy amended the pension formula creating a prior service cost of $52 million