a partially-completed pension spreadsheet showing the relationships among the elements that constitute Carney Inc, defined benefit Pension Plan follows. 6 years earlier Carney revised it's pension formula and recalculated benefits earned by employees in Prior years using the more generous formula. The prior service cost created by the recalculation is being amortized at the rate of 5 million per year. At the end of 2018, the pension formula was amended again, creating an additional prior service cause of 35 million dollars. the expected rate of return on assets and the actuaries discount rate were 10%, and the average remaining service life is the active employee group his 10 years.

1. fill in the missing amounts 2 - 4. prepare all the necessary journal entries for 2018.

bis othenwise et Pensia Cash Liability Net Loss Pension Expense PBO Pian AssetsService Cost-ADCI in millions 106 850 960) ce, Jan 1, 2018 96 e cost st cost cted return on asset for (10) ss on assets tization of or serice cost t loss on PBO service cost funding ee benefits 106 96 800 Dec 31, 2018 Req 2 to 4