The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). Answer the 3 questions on the next page after completing this spreadsheet. AOCI Income Stmt Asset Asset or Liab Note: ()s indicate credits; debits otherwise PBO Plan Assets Prior Service Cost Net Loss Pension Expense Cash Net Pension- (Liab)/ Asset Balance, Beginning of Year (700) 28 90 Service cost 62 Interest cost 49 Expected return on assets 68 Adjust for: Gain on assets (2) Amortization of: Prior service cost-AOCI (7) Net loss-AOCI 3 Loss on PBO (8) Prior service cost (new) Contributions to fund (45) Retiree benefits paid (65) Balance, End of year 730 (81)