Problem 17-16 Comprehensive-reporting a pension plan; pension spreadsheet; determine changes in balances; 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 2018: Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2016 ( amortization: $4 million per year) Net loss-pensions at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $32 million $40 million 10 year 88 ($ in millions) PBO Plan Assets $200 $300 Beginning of 2018 Service cost Interest cost, 88 Loss (gain) on PBO Less: Retiree benefits End of 2016 24 (2) (20) $350 Beginning of 2018 Return on plan assets, 7.5% (10% expected) Cash contributions Less: Retiree benefits End of 2016 15 45 (20) $ 240 Problem 17-16 Part 6 6. Using T-accounts, determine the balances at December 31, 2019, in the net loss-AOCI and prior service cost-AOCI. (Enter your answers in millions rounded to 1 decimal place (1.e., 5,500,000 should be entered as 5.5).) Net Loss-AOCI Bal. Jan. 1 Bal. Dec 31 Prior Service Cost-AOCI Bal. Jan. 1 Bal. Dec. 31