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 $ 780 Service cost 80 Interest cost, discount rate, 5% 39 Gain due to changes in actuarial assumptions in 2024 (23) Pension benefits paid (39) Balance, December 31, 2024 $ 837 Plan Assets ($ in millions) Balance, January 1, 2024 $ 820 Actual return on plan assets 49 (Expected return on plan assets, $54) Cash contributions 90 Pension benefits paid (39) Balance, December 31, 2024 $ 920 January 1, 2024, balances: ($ in millions) Pension asset $ 40 Prior service costAOCI (amortization $9 per year) 45 Net gainAOCI (any amortization over 10 years) 142 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