Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2024 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2024	$ 720
Service cost	74
Interest cost, discount rate, 5%	36
Gain due to changes in actuarial assumptions in 2024	(20)
Pension benefits paid	(36)
Balance, December 31, 2024	$ 774

Plan Assets	($ in millions)
Balance, January 1, 2024	$ 800
Actual return on plan assets	46
(Expected return on plan assets, $51)
Cash contributions	87
Pension benefits paid	(36)
Balance, December 31, 2024	$ 897

January 1, 2024, balances:	($ in millions)
Pension asset	$ 80
Prior service costAOCI (amortization $6 per year)	30
Net gainAOCI (any amortization over 10 years)	130

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).

\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline ( $ in millions) & PBO & PlanAssets & PriorServiceCost-AOCI & NetGain-AOCI & PensionExpense & Cash & NetPension(Liability)/Asset \\ \hline \multicolumn{8}{|l|}{ Balance, January 1, 2024} \\ \hline \multicolumn{8}{|l|}{ Service cost } \\ \hline \multicolumn{8}{|l|}{ Interest cost, 5%} \\ \hline \multicolumn{8}{|l|}{ Expected return on assets } \\ \hline \multicolumn{8}{|l|}{ Adjust for: } \\ \hline \multicolumn{8}{|l|}{ Loss on assets } \\ \hline \multicolumn{8}{|l|}{ Amortization of: } \\ \hline \multicolumn{8}{|l|}{ Prior service cost } \\ \hline \multicolumn{8}{|l|}{ Net gain } \\ \hline \multicolumn{8}{|l|}{ Gain on PBO } \\ \hline \multicolumn{8}{|l|}{ Cash funding } \\ \hline \multicolumn{8}{|l|}{ Retiree benefits } \\ \hline Balance, December 31, 2024 & $ & $ & $ & $ & $ & & $ \\ \hline \end{tabular}