Problem $17-16($Algo$)$ Comprehensive$-$reporting a pension plan; pension spreadsheet; determine changes in balances; two years $[$LO$17-3,17-4,17-5,17-6,17-7,17-8]$

$[$The following information applies to the questions displayed below.$]$

Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during $2021$:

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Prior service cost at Jan. $1,2021,$ from plan amendment at the

beginning of $2019($amortization: $$6$ million per year$)$

$$44$ million

Net loss$-$pensions at Jan$\mathrm{.}1,2021($previous losses exceeded previous gains$)$

Average remaining service life of the active employee group

Actuary's discount rate

$$60$ million

$10$ years

$9\%$

$```$

$(\backslash$$ in millions$)$

Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during $2022$:

$(\backslash$$ in millions$)$

Problem $17-16($Algo$)$ Part $7$

$7.$ Prepare a pension spreadsheet to assist you in determining end of $2022$ balances in the PBO, plan assets, prior service cost$-$AOCl, the net loss$-$AOCI, and the pension liability. $($Enter your answers in millions rounded to $1$ decimal place $($i$.$e$.,\backslash (\backslash$mathbf$\{5,500,000\}\backslash )$ should be entered as $5\mathrm{.}5).$ Enter credit amounts with a minus sign and debit amounts with a positive sign.$)$