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: Record the pension expense. Note: Enter debits before credits. Record the loss on plan assets. Note: Enter debits before credits. Determine the balances at December 31,2021 , in the PBO, plan assets, the net gain-AOCI, and prior service cost-AOCI [Hint: You might find T-accounts useful.] (Enter your answers in millions. (i.e., 10,000,000 should be entered as 10).)