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 2018. Prior service cost at Jan. 1. 2018, from plan amendment at the beginning of 2016 (amortization: $5 million per year) Net loss-pensions at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $39 million $47 million 10 years 10% ($ in millions) Plan Assets $200 Beginning of 2018 Service cost Interest cost, 105 Loss (gain) on PBO Less: Retiree benefits End of 2018 PBO $370 Beginning of 2018 49 Return on plan assets, 37 9.56 (10) expected) (3) Cash contributions (33) Less: Retiree benefits $420 End of 2018 $250 3. Prepare a pension spreadsheet to assist you in determining end of 2018 balances in the PBO plan assets, prior service cost-AOCI, the net loss-AOCI, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.) 3. Prepare a pension spreadsheet to assist you in determining end of 2018 balances in the PBO, plan assets, prior service cost-AOCI, the net loss-AOCI, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.) (5 in millions) PBO Plan Assets Prior Service Net Loss Cost-AOCIAOCI Pension Expense Cash Net Pension (Liability) Bal., Jan 1, 2018 Service cost Interest cost, 10% Expected return on assets Loss on assets Amortization of Prior service cost-AOCI Net loss-AOCI Gain on PBO Cash contributions Retiree benefits Bal., Dec 31, 2018