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, 2824, from plan amendment at the beginning of 2822 (amortization: \$7 million per year) Net loss-pensions at January 1, 2824 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $49 million $67 million 16 years 16% (\$1n millions) Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2025 (\$1n millions) 5. Determine the new gains and/or losses in 2025 , and prepare the approprlate journal entry(s) to record them. Note: If no entry is required for a transaction/event, select "No journal entry required" In the flist account fleld. Enter your answers In millions (l.e., 10,000,000 should be entered as 10)