Question: The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC). ($ in millions) debit (Credit)PBOPlan AssetsPrior Service CostNet (Gain) LossPension

The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC).

($ in millions) debit (Credit)PBOPlan AssetsPrior Service CostNet (Gain) LossPension ExpenseCashNet Pension (Liability)/AssetBeginning balance(580)82Service cost86Interest costExpected return on assets(31)Gain/loss on assets(4)Amortization of:Prior servicecost(14)Net gain/ lossLoss on PBO(33)33Contributions to fund(80)Retiree benefits paid59(59)Ending balance(667)33578102(333)

What was the prior service cost at the beginning of the year?

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