Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2021 (the end of Beale's fiscal year), the following pension-related data were available: Projected Benefit Obligation Balance, January 1, 2021 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 ($ in millions) $ 560 58 28 (12) (28) $ 606 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $43) Cash contributions Pension benefits paid Balance, December 31, 2021 ($ in millions) $ 600 38 79 28) $ 689 January 1, 2021, balances: Pension asset Prior service cost-ADCI (amortization $6 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $ 40 30 110 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. Enter your answers in millions.)