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 2024: Prior service cost at January 1, 2024, from plan amendment at the beginning of 2022 (amortization: $4 million per year) Net loss-pensions at January 1, 2024 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate ($ in millions) Beginning of 2024 Service cost Interest cost, 8% Loss (gain) on PBO Less: Retiree benefits End of 2024 PBO $ 300 Beginning of 2024 48 24 Return on plan assets, 7.5% (10% expected) (2) Cash contributions (20) Less: Retiree benefits $ 350 End of 2024 $ 32 million $ 40 million 10 years 8% Plan Assets $ 200 15 45 (20) $ 240 Assume the following actuary and trustee reports Indicating changes in the PBO and plan assets of Lakeside Cable during 2025: ($ in millions) Beginning of 2025 Service cost Interest cost, 8% Loss (gain) on PBO Less: Retiree benefits End of 2025 $ 350 Beginning of 2025 38 28 Return on plan assets, 15% (10% expected) 5 Cash contributions (16) Less: Retiree benefits $ 405 End of 2025 Plan Assets $ 240 36 30 (16) $ 290 6. Using T-accounts, determine the balances at December 31, 2025, In the net loss-AOCI and prior service cost-AOCI. Note: Enter your answers in millions rounded to 1 decimal place (.e., 5,500,000 should be entered as 5.5). Net Loss-AOCI Debit Balance January 1 Balance December 31 Balance January 1 Balance December 31 Credit Prior Service Cost-AOCI Debit Credit