Wainright Company began the year with a net pension liability of $$112$ million $($underfunded pension plan$).$ Pension expense for the year included the following $($$ in millions$)$: service cost, $$40$; interest cost, $$24$; expected return on assets, $$16$; amortization of net loss, $$8$; amortization of prior service cost, $$12.$

Required:

Prepare the appropriate general journal entry to record Wainright's pension expense. I need help solving the Plan assets and PBO. Thank you.

Journal entry:

Pension expense $68$

Plan Assets $\_\_\_\_\_$

Armortization of prior service cost$-$ OCI $12$

PBO $\_\_\_\_\_$