Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Beale's fiscal yean, the following pension-related data were available: Projected Benefit obligation (s in millions) $560 Balance, January 1, 2018 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 58 28 (12) (28) $ 606 Plan Assets Balance, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $43) Cash contributions Pension benefits paid Balance, December 31, 2018 (S in millions) 600 38 79 (28) 689 January 1, 2018, balances Pension asset Prior service cost-AOCI (amortization $6 per year) Net gain-AOCI (any amortization over 10 years) (S in millions) $ 40 30 110 Reauired 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.) Net Pension (Liability) / Plan Service Net Pension ($ in millions) PBO Assets Cost-AOCI Gain-AOCI Expense Cash Asset Balance, Jan. 1, 2018 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, 2018SOS OSO