The following refers to the pension spreadsheet (with some missing amounts) for the current year for Universal Corporation. Net Pension $ in millions) Plan Prior Service Net (Gain) Pension (Liability). Debit (Credit) PBO Assets Cost Loss Expense Cash Asset Beginning balance 600 70 120) 200 Service cost (40 Interest cost (72) Expect. return on assets 50 Gain/loss on assets 24 Amortization of: Prior service cost 10 Net gain loss 4 Gain on PBO 137 Contributions to fund 184 Retiree benefits paid 100 (100) Ending balance (675) 60 229 What was Universal's PBO beginning balance? O $200 O $720 O $675 O $800 9. What was Universal's Plan assets ending balance? O $720 O $200 O $800 O $675 10. What was Universal's actuary interest (discount) rate? O 7% O 10% O 9% O 8%