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: 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 & \begin{tabular}{c} Plan \\ Assets \end{tabular} & \begin{tabular}{c} Prior \\ Service \\ Cost-AOCI \end{tabular} & \begin{tabular}{c} Net Gain- \\ AOCI \end{tabular} & \begin{tabular}{l} Pension \\ Expense \end{tabular} & Cash & \begin{tabular}{c} Net Pension \\ (Liability) / \\ Asset \end{tabular} \\ \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 & 0 & $ & $ & 0 & $ & & $ \\ \hline \end{tabular}