Please help with parts B, C (especially this one), and D. Thank you.

Orpheum Productions has a defined benefit pension plan. ON December 31, 2018 (the end of Orpheum's fiscal year), the following pension-related data were available:

Problem 1: Comprehensive exercise on defined benefit pension plans (46 pts). Orpheum Productions has a defined benefit pension plan. On December 31, 2018 (the end of Orpheum's fiscal year), the following pension-related data were available: ($ in millions) $240 41 12 (20) $268. Projected Benefit Obligation Balance, January 1, 2018 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 Plan Assets Balance, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $22.5) Cash contributions Pension benefits paid Balance, December 31, 2018 January 1, 2018, balances: Prior service cost-AOCI (amortization $4 per year) Net gain-AOCI (any amortization over 15 years) $250 20 35 (20) $285 $24 40 Required: a. Calculate the amount of net gain-AOCI amortization in 2018, if any (4 pts). PBO$240m 2 Plan assers 250m b. Determine the 2018 pension expense (7 pts). You can use the pension spreadsheet on the next page to help you. c. Prepare all journal entries in 2018 related to this defined benefit pension plan, including everything affecting the PBO, plan assets, and pension expense (29 pts). You can use the pension spreadsheet on the next page to help you. d. What are the balances of AOCI-Prior Service Cost, and AOCI-net gain at the end of 2018? Please clearly label whether they have debit or credit balances (6 pts). You can use the pension spreadsheet below to help you. Pension Spreadsheet Pension Prior Net Expense Service (Gain) ($ in millions) debit (credit) Plan PBO Assets Net Pension (Liability)/Asset Cost Loss Cash Beginning balance Service cost Interest cost Gain/Loss on PBO Retiree benefits paid Expected return on assets Gain/loss on plan assets Contributions to fund Amortization of prior service cost: Amortization of net gain/loss Ending balance