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 ($ in millions) $ 580 Balance, January 1, 2021 Service cost 60 29 Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 Pension benefits paid (13) (29) Balance, December 31, 2021 $ 627 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $44) Cash contributions Pension benefits paid Balance, December 31, 2021 January 1, 2021, balances: Pension asset ($ in millions) $10 35 109 Prior service cost-AOCI (amortization $7 per year). Net gain-AOCI (any amortization over 10 years) Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.) ($ in millions) $ 590 39 80 (29) $ 680 ($ in millions) Balance, Jan. 1, 2021 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, 2021 69 PBO 0 Prior Service Net Pension Plan Assets Cost-AOCI Gain-AOCI Expense Cash $ 0 0 0 0 GA GA 69 Net Pension (Liability) / Asset