The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). Prior Plan Service PBO Assets Cost (600) 37 Net Pension (Liability)/ Asset Net Pension (Gain)/Loss Expense Cash (99) 71 36 77 ($ in millions) Debit (Credit) Beginning balance 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 (11) (11) (11) (541 What was the actuary's interest (discount) rate? 0 0 0 0