Required information [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 202t Prior service coat at Jan. 1, 2021, from plan amendment at the beginning of 2019 (amortization: $7 million per year) Net loss-pensions at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate ($in milions) $52 million $65 million 10 years Beginning of 2021 $550 Beginning of 2021 Plan $400 Service cost 68 Interest cost, 44 Loss (gain) on 730 Less: Retiree benefits End of 2021 $600 Return on plan assets, 7.58 (10% expected) (3) Cash contributions (59) Less: Retiree benefits End of 2021 30 79 (59) $450 Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: ($in milions) Plan 200 Assets Beginning of 2022 $600 Beginning of 2022 $450 Service cont 58 Return on plan, Intereat cost, 48 Loss (gain) on 30 5 18 (10% expected) Cash contributions 81 50 Less: Retiree benefit End of 2022 [36] $675 Less: Retiree benefits End of 2022 (36) $545 5. Determine the new gains and/or losses in 2022, and prepare the appropriate journal entry(s) to record them. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (ie., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet Record the losses. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal >