Lacy Construction has a noncontributory, defined benefit pension plan. At December 31, 2024, Lacy received the following information:

Projected Benefit Obligation	($ in millions)
Balance, January 1	$ 660
Service cost	90
Prior service cost	42
Interest cost (5%)	33
Benefits paid	(80)
Balance, December 31	$ 745

Plan Assets	($ in millions)
Balance, January 1	$ 530
Actual return on plan assets	56
Contributions 2024	90
Benefits paid	(80)
Balance, December 31	$ 596

The expected long-term rate of return on plan assets was 10%. There were no AOCI balances related to pensions on January 1, 2024. At the end of 2024, Lacy amended the pension formula creating a prior service cost of $42 million.

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.

Complete this question by entering your answers in the tabs below. Determine Lacy's net pension cost for 2024. Note: Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Complete this question by entering your answers in the tabs below. Prepare the journal entry(s) to record Lacy's (a) net pension cost, (b) gains or losses, (c) prior service cost, (d) funding, and (e5) payment of retiree benefits for 2024 . Note: 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 A