new question:A partially completed pension spreadsheet showing the relationships among the elements that constitute Carney, Inc.s defined benefit pension plan follows. Six years earlier, Carney revised its pension formula and recalculated benefits earned by employees in prior years using the more generous formula. The prior service cost created by the recalculation is being amortized at the rate of $5 million per year. At the end of 2013, the pension formula was amended again, creating an additional prior service cost of $40 million. The expected rate of return on assets and the actuarys discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Fill in the missing amounts. (Enter you answers in millions (i.e., 10,000,000 should be entered as 10).) (pbo) (plan assets) (prior service cost aoci ) (net loss aoci) (pension expense) (cash) net pension liab/asset bal 1/2013(830) 680 20 93 (150) service cost 74 interest cost expectd return on assets adjust for: loss on assets amortization of prior service cost net loss loss on PBO (13) prior service cost cash funding 84 retiree benefit bal dec 31 2013: (830) 673 20 93 74 (79) 2. Prepare the 2013 journal entry to record pension expense 3. Prepare the 2 journal entrys to record any 2013 gains and losses and new prior service cost in 2013 (Record any 2013 gains and losses.Record new prior service cost in 2013) 4.Prepare the 2013 journal entries to record the cash contribution to plan assets and payment of retiree benefits (Record the cash contribution to plan assets.Record payment of retiree benefits.)