The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC). Fill in the missing amounts and make the journal entry for annual pension expense.

	Pension Expense	Cash	OCI PSC	Gain/Loss	Pension Asset/Liability	PBO	Plan Asset
Beg Balance				58,000,000		(500,000,000)
Service Cost	62,000,000
Interest Cost
Actual Return on Assets	(25,000,000)
Unexpected Gain/Loss				(2,000,000)
Amortization of PSC	6,000,000
Net Gain/Loss
Loss on PBO				25,000,000
Contribution to fund
Retiree benefits paid						43,000,000
Journal Entries
Ending Balance			54,000,000	78,000,000	(286,000,000)	(574,000,000)	288,000,000