What am I doing wrong here?

Thank you

I only need part 1 and part 2 (c)

86 52 38 86 556 3 5 Lacy Construction has a noncontributory, defined benefit pension plan. At December 31, 2021, Lacy received the following information: Projected Benefit Obligation Plan Assets Balance, January 1 $ 620 Balance, January 1 $ 490 Service Cost $ Actual return on plan assets $ Prior Service Cost $ Contributions, 2021 $ Interest cost(5%) $ 31 7.5% Benefits paid $ (72) Benefits paid $ (72) Balance, December 31 $ Balance, December 31 $ 703 The expected long-term rate of return on plan assets was 10%. There were no AOCI balances related to pensions on January 1, 2021. At the end of 2021, Lacy amended the pension formula creating a prior service cost of $38 million. ROA: 10% Prior Service Cost: $ 38 Assume Lacy Construction prepares its financial statements according to International Financial Reporting Standards (IFRS) and that the actuary's discount rate is the rate on high-quality corporate bonds. Determine Lacy's net pension cost for 2021. $ 68.0 $ Prepare the journal entry(s) to record Lacy's (a) net pension cost Service Cost $ 124.0 DBO (2021 Service Cost) S 86.0 DBO (Past Service Cost) S 38.0 (b) gains or losses Net Interest Cost $ 9.8 Plan Assets $ 36.8 DBO $ 46.5 (c) prior service cost Plan Assets S 86.0 Remeasurement gain-OCI 86.0 (d) funding Plan Assets $ 86.0 Cash S 86.0 (e) payment of retiree benefits for 2021 DBO S 72.0 Plan Assets $ 72.0 $ OLD 00 00 $ $ $ Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine Lacy's net pension cost for 2021. Net pension cost $ 68 X million Prepare the journal entry(s) to record Lacy's (a) net pension cost, (b) gains or losses, (c) prior service cost, (d) funding, and (e) payment of retiree benefits for 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Show less No Transaction General Journal Debit Credit Service cost 124.0 DBO (2021 service cost) 86.0 DBO (past service cost) 38.0 B B Net interest cost 6.5 Plan assets 24.5 DBO 31.0 68.0 X Plan assets Remeasurement gain - OCI 68.0 X D D Plan assets 86.0 Cash 86.0 E E DBO 72.0 Plan assets 72.0