Problem 17-16 (Algo) Comprehensive-reporting a pension plan; pension spreadsheet; financial statement effects; two years [LO17-3, 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 2024: Prior service cost at January 1, 2024, from plan amendment at the beginning of 2022 (amortization: $5 million per year) $43 million Net loss-pensions at January 1, 2024 (previous losses exceeded previous gains) $50 million Average remaining service life of the active employee group 10 years Actuary's discount rate 7% Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2025: Determine the new gains and/or losses in 2025 , and prepare the appropriate journal entry(s) to record them. lote: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers millions (i.e., 10,000,000 should be entered as 10). Record gain or loss on PBO. Record gain or loss on plan assets