Lacy Construction nas a noncontrbutory, detined benetit pension plan. At vecember St, 2UL1, Lacy recerved the toliowing information: The expected long-term rate of return on plan assets was 10%. There were no AOCl balances related to pensionis on January 1, 2021. At the end of 2021, Lacy amended the pension formula creating a prior service cost of $34 million. Assume Lacy Construction prepares its financial statements according to International Financial Reporting Standards (iFRS) and that the actuary's discount rote is the rate on high-quality corporate bonds. Required: 1. Determine Lacy's net pension cost for 2021 2. Prepare the journal entry(s) to record Lacy's (a) net pension cost, (b) gains or losses, (c) prior service cost, (d) funding, and (e) oavment of retiree benefits for 2021