pls answer both journal entries thank you

[The following information applies to the questions displayed below.] Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2021: (\$ In millions) Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: (\$ in millions) 2. Determine the new gains and/or losses in 2021 and prepare the approprlate jousnal entry(s) to.record them. (If no entry is required or a transaction/event, select "No journal entry required" in the first account fleld, Enter your answers in millions (i.e., 10,000,000 should be entered as 10) ).) Journal entry worksheet [The following information applies to the questions displayed below.] Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2021: (\$ In millions) Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: (\$ in millions) 2. Determine the new gains and/or losses in 2021 and prepare the approprlate jousnal entry(s) to.record them. (If no entry is required or a transaction/event, select "No journal entry required" in the first account fleld, Enter your answers in millions (i.e., 10,000,000 should be entered as 10) ).) Journal entry worksheet