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Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2021:

Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2019 (amortization: $6 million per year)	$	36	million
Net loss-pensions at Jan.1, 2021 (previous losses exceeded previous gains)	$	64	million
Average remaining service life of the active employee group		10	years
Actuarys discount rate		10	%

($ in millions)

	PBO				Plan Assets
Beginning of 2021	$	340		Beginning of 2021		$	200
Service cost		48		Return on plan assets,
Interest cost, 10%		34		9.5% (10% expected)			19
Loss (gain) on PBO		(2	)	Cash contributions			61
Less: Retiree benefits		(30	)	Less: Retiree benefits			(30	)
End of 2021	$	390		End of 2021		$	250

Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: ($ in millions)

	PBO				Plan Assets
Beginning of 2022	$	390		Beginning of 2022		$	250
Service cost		42		Return on plan assets,
Interest cost, 10%		39		16% (10% expected)			40
Loss (gain) on PBO		5		Cash contributions			34
Less: Retiree benefits		(20	)	Less: Retiree benefits			(20	)
End of 2022	$	456		End of 2022		$	304

6. Using T-accounts, determine the balances at December 31, 2022, in the net lossAOCI and prior service costAOCI. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2021:

Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2019 (amortization: $6 million per year)	$	36	million
Net loss-pensions at Jan.1, 2021 (previous losses exceeded previous gains)	$	64	million
Average remaining service life of the active employee group		10	years
Actuarys discount rate		10	%

($ in millions)

	PBO				Plan Assets
Beginning of 2021	$	340		Beginning of 2021		$	200
Service cost		48		Return on plan assets,
Interest cost, 10%		34		9.5% (10% expected)			19
Loss (gain) on PBO		(2	)	Cash contributions			61
Less: Retiree benefits		(30	)	Less: Retiree benefits			(30	)
End of 2021	$	390		End of 2021		$	250

Assume the following actuary and trustee reports indicating changes in the PBO and plan assets of Lakeside Cable during 2022: ($ in millions)

	PBO				Plan Assets
Beginning of 2022	$	390		Beginning of 2022		$	250
Service cost		42		Return on plan assets,
Interest cost, 10%		39		16% (10% expected)			40
Loss (gain) on PBO		5		Cash contributions			34
Less: Retiree benefits		(20	)	Less: Retiree benefits			(20	)
End of 2022	$	456		End of 2022		$	304

6. Using T-accounts, determine the balances at December 31, 2022, in the net lossAOCI and prior service costAOCI. (Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)

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