Lacy Construction has a noncontributory, defined benefit pension plan. At December 31,2021 , Lacy recelved the following Information: The expected long-term rate of return on plan assets was 10%. There were no AOCl balances related to pensions o January 1, 2021. At the end of 2021, Lacy amended the pension formula creating a prior service cost of $36 million. Assume Lacy Construction prepares its financlal statements according to International Financial Reporting Standards (IFRS) and that the actuary's discount rate is the rate on high-quality corporate bonds. Required: 1. Determine Lacy's net pension cost for 2021. 2. Prepare the journal entry(s) to record Lacy's (a) net pension cost, (b) galns or losses, (c) prior service cost, (d) funding, and (e) payment of retiree benefits for 2021 Required: 1. Determine Lacy's net pension cost for 2021. 2. Prepare the Journal entry(s) to record Lacy's (a) net pension cost, (b) galns or losses, (c) prior service cost, (d) funding, and (e) payment of retiree benefits for 2021 Answer is not complete. Complete this question by entering your answers in the tabs below. Determine Lacy's net pension cost for 2021. Required: 1. Determine Lacy's net pension cost for 2021. 2. Prepare the journal entry(s) to record Lacy's (a) net pension cost, (b) galns or losses, (c) prlor service cost, (d) funding, and (e) payment of retiree benefits for 2021 Answer is not complete. 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 (e) payment of retiree benefits for 2021. (If no entry is required for a transaction/event, select "No journal entry requir the first account field. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as