A company has a noncontributory, defined benefit pension plan. On December 31 of the current year (the end of the company's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, current year	$ 640
Service cost	66
Interest cost, discount rate, 5%	32
Gain due to changes in actuarial assumptions in current year	(16)
Pension benefits paid	(32)
Balance, December 31, current year	$ 690

Plan Assets	($ in millions)
Balance, January 1, current year	$ 680
Actual return on plan assets	42
(Expected return on plan assets, $47)
Cash contributions	83
Pension benefits paid	(32)
Balance, December 31, current year	$ 773

January 1, current year, balances:	($ in millions)
Pension asset	$ 40
Prior service costAOCI (amortization $4 per year)	20
Net gainAOCI (any amortization over 10 years)	118

Required:

Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset.

Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).