The following is an incomplete pension spreadsheet for the current year for Swiss Mist Corporation. Plan Service (Gain) Pension 62 Prior Net ($ in millions) Net Pension debit (credit) PBO Assets Cost Loss Expensel Cash (Liability)/Asset Begin. balance (700) (90) 150 Service cost Interest cost Expected ROA (61) (Gain)/loss on assets Amortization of Prior service cost Net (gain loss 2 Loss on PBO (3) Contrib, to fund Retiree bene. Pd. _ (65) Ending balance 898 24 (92) 147 Required: 1) Complete the pension spreadsheet. 2) Prepare the journal entry to record pension expense for the year. The answer is below. Please show the calculations on how you get to the answer. Answer: Net Plan (62) 51 Prior ($ in millions) Net Pension (Gain) Pension debit (credit) PBO Assets Service Loss Expensel Cash (Liability)/Asset ASSES Coast Beginning balance (700) 850 28 (90) 150 Service cost (62) 62 Interest cost (51) Expected return on (61) assets (Gain/loss on assets Amortization of Prior service cost Net (gain)/loss Loss on PBO Contributions to 45 45 fund Retiree benefits 65 (65) paid Ending balance (751) 898 24 (92) 54 (45) 147 CON (45) 2 54 61/ Pension expense Plan assets Amortization of net gain-OCI Pension liability (62 +51) Amortization of prior service cost- OCI