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The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC). ($ in millions) Debit(Credit) PBO Plan Assets Prior Service Cost

The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC).

($ in millions) Debit(Credit) PBO Plan Assets Prior Service Cost Net (Gain)Loss Pension Expense Cash Net Pension (Liability)/Asset
Beginning balance (610) 91
Service cost 95
Interest cost
Expected return on assets (34)
Gain/loss on assets (4)
Amortization of:
Prior service cost (17)
Net gain/loss
Loss on PBO (36) 36
Contributions to fund (34)
Retiree benefits paid 65 (65)
Ending balance (702) 352 87 111 (350)

What was the prior service cost at the beginning of the year?

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