The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). ($ in millions) Debit (Credit) Beginning balance PBO (800) Service cost Interest cost Expected return on assets Gain/loss on assets Amortization of: Prior service cost Net gain/loss Loss on PBO Contributions to fund Retiree benefits paid Ending balance What was the actuary's interest (discount) rate? (10) Prior Pension Plan Service Net Net Pension Assets Cost (Gain)/Loss Expense Cash (Liability)/Asset 81 (78) 41 66 (9) (103) 75 40 (3) 4 846 (94) (58)