A partially completed pension spreadsheet showing the relationships among the elements that constitute Carney, Inc.'s defined benefit pension plan follows. Six years earlier, Carney revised its pension formula and recalculated benefits earned by employees in prior years using the more generous formula. The prior service cost created by the recalculation is being amortized at the rate of $5 million per year. At the end of 2021, the pension formula was amended again, creating an additional prior service cost of $40 million. The expected rate of return on assets and the actuary's discount rate were 10%, and the average remaining service life of the active employee group is 10 years. Fill in the missing amounts.

() indicates credit; debits otherwise ($in millions) PBO Plan assets Prior Service cost Not Loss Pension Expense Cash Net pension (liability) /asset

Balance Jan,1, 2013 -830 680 20 93 -150
Service cost ? 74 ?
Interest cost ? ? ?
Expected return on asset
Adjust for: Loss on assets -7 ? ?
Amortization: Price service cost ? ?
Net loss ? ? ?
Loss on BPO ? ? -13
Prior service cost ? ? ?
Cash funding ? ? 84
Retiree benefits ? ?
Balance, Dec 31,2013 ? 775 ? ? ? ?