The pension plan was amended last year, creating a prior service cost of $200 million. Service cost and interest cost for the year were $50 million and $24 million, respectively. At the end of the year, there was a negligible balance in the net gain-pensions account. The actual return on plan assets was $24 million although it was expected to be $28 million. On average, employees' remaining service life with the company is 20 years. What was the total pension cost for the year? (Amounts to be deducted should be indicated with a minus sign.) ($ in millions) Pension cost $ 0 On January 1, 2021, Medical Transport Company's accumulated postretirement benefit obligation was $200 million. At the end of 2021, retiree benefits paid were $19 million. Service cost for 2021 is $11 million. Assumptions regarding the trend of future health care costs were revised at the end of 2021, causing the actuary to revise downward the estimate of the APBO by $7 million. The actuary's discount rate is 5%. Determine the amount of the accumulated postretirement benefit obligation at December 31, 2021. APBO million