Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2016 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2016	$	680
Service cost		70
Interest cost, discount rate, 5%		34
Gain due to changes in actuarial assumptions in 2016		(18	)
Pension benefits paid		(34	)
Balance, December 31, 2016	$	732

Plan Assets	($ in millions)
Balance, January 1, 2016	$	740
Actual return on plan assets		44
(Expected return on plan assets, $49)
Cash contributions		85
Pension benefits paid		(34	)
Balance, December 31, 2016	$	835

January 1, 2016, balances:	($ in millions)
Pension asset	$	60
Prior service costAOCI (amortization $6 per year)		30
Net gainAOCI (any amortization over 10 years)		124

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.

Net Pension (Liability) / Asset Prior Plan Service Net Pension (S in millions) PBO Assets Cost-AOCI Gain-AOCI Expense Cash Balance, Jan. 1, 2016 Service cost Interest cost, 5% Expected return on assets Adjust for Loss on assets Amortization of: Prior service cost Net gain Gain on PBO Cash funding Retiree benefits Balance.. Dec. 31, 2016 | $ 0| $ 01