Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2021 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2021		$	540
Service cost			56
Interest cost, discount rate, 5%			27
Gain due to changes in actuarial assumptions in 2021			(11	)
Pension benefits paid			(27	)
Balance, December 31, 2021		$	585

Plan Assets	($ in millions)
Balance, January 1, 2021		$	570
Actual return on plan assets			37
(Expected return on plan assets, $42)
Cash contributions			78
Pension benefits paid			(27	)
Balance, December 31, 2021		$	658

January 1, 2021, balances:	($ in millions)
Pension asset	$	30
Prior service costAOCI (amortization $5 per year)		25
Net gainAOCI (any amortization over 10 years)		107

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. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.)