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. OCI Pension PSC G/L Asset/Liab 58 PBO (500) Plan Asset (25) Pension (S in millions) Expense Cash Beginning balance Service cost 62 Interest cost Actual return on assets Unexpected G/L on assets Amortization of PSC Net G/L Loss on PBO Contributions to fund Retiree benefits paid Journal entries Ending balance 25 54 78 (286) (574) 288