Marico Company reported a net loss-AOCI in last year's balance sheet. Two events occurred during the current year related to that account.

1. (1) The company revised its estimate of future salary levels causing its PBO estimate to decline by $13 million.
2. (2) The $25 million actual return on plan assets fell short of the $30 million expected return.

For each item described above prepare the appropriate journal entry to record the gain or loss.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions.)