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 Balance, January 1, 2024 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2024 Pension benefits paid Balance, December 31, 2024 Plan Assets Balance, January 1, 2024 Actual return on plan assets (Expected return on plan assets, $48) Cash contributions Pension benefits paid Balance, December 31, 2024 ($ in millions) $ 710 43 84 (33) $ 884 ($ in millions) $ 660 68 33 (17) (33) $711 January 1, 2024, balances:: Pension asset Prior service cost-AOCI (amortization $5 per year) Net gain-AOCI (any amortization over 10 years) Required: ($ in millions) $ 50 25 121 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 (l.e., 10,000,000 should be entered as 10). ($ in millions) PBO Plan Assets Prior Service Cost-AOCI Net Gain- Pension AOCI Expense Cash Balance, January 1, 2024 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization of: Prior service cost Net gain Gain on PBO Net Pension (Liability)/ Asset Cash funding Retiree benefits Balance, December 31, 2024 $ 0 $ $ 0 0 $ 0 0