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 2021: Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2019 (amortization: $6 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 $50 million $60 million 10 years 8% ($ in millions) PBO Plan Assets $360 Beginning of 2021 Service cost Interest cost, 8% Loss (gain) on PBO Less: Retiree benefits End of 2021 $500 66 40 (4) (52) $550 Beginning of 2021 Return on plan assets, 7.5% (10% expected) Cash contributions Less: Retiree benefits End of 2021 27 65 (52) $400 ($ in millions) PBO Plan Assets $360 $500 66 40 Beginning of 2021 Service cost Interest cost, 8% Loss (gain) on PBO Less: Retiree benefits End of 2021 Beginning of 2021 Return on plan assets, 7.5% (10% expected) Cash contributions Less: Retiree benefits End of 2021 (52) $550 27 65 (52) $400 Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: ($ in millions) PBO Plan Assets $400 Beginning of 2022 Service cost Interest cost, 8% Loss (gain) on PBO Less: Retiree benefits End of 2022 $550 56 44 5 (34) $621 Beginning of 2022 Return on plan assets, 17% (10% expected) Cash contributions Less: Retiree benefits End of 2022 68 48 (34) $482 2. Determine the new gains and/or losses in 2021 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 (i.e., 10,000,000 should be entered as 10).)