merican Airlines reports the following pension and retiree health care ("Other) footnote as part of its 10-K report. ($ millions) 2016 2017 2018 Total Assets $51.274 $51,396 $60,580 (5 millions) 2016 2017 2018 Fair value of plan assets at beginning of period $9,707 $10,017 $11,395 Actual return on plan assets 915 1.797 (1.151) Employer contributions 32 286 475 Settlements (2) (4) (4) Benefit payments (635) (726) (662) Other 25 Fair value of plan assets at end of period $10.017 $11.395 $10,053 Use the above information, along with the two prior years' information below, to answer the requirements. $ millions 2016 2017 2018 Cash contributions to pension plan $32 $286 $475 a. Use the three-year average of the employer contribution to pension benefits (in dollar terms) to reformulate the statemen Adjustments 10.2 for guidance in the reformulation process. Compute the 3 year average employer contribution to pension benefits. Round to the nearest whole number. $0 (5 millions) Use rounded figure for subsequent computations. Use negative signs with answers to indicate adjustments that reduce account balances. 2017 2018 Statement of Cash Flow Adjustments 2016