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) Balance, January 1, 2021 $ 480 Service cost 82 Interest cost, discount rate, 5% 24 Gain due to changes in actuarial' assumptions in 2021 (10) Pension benefits paid (40) Balance, December 31, 2021 $ 536 Plan Assets ($ in millions ) Balance, January 1, 2021 $ 500 Actual return on plan assets 40 (Expected return on plan assets, $45) Cash contributions 70 Pension benefits paid (40) Balance, December 31, 2021 $570 January 1, 2021, balances: ($ in millions) Pension asset $ 20 Prior service cost-AOCI (amortization $8 per year) 48 Net gain-AOCI (any amortization over 15 years) 80 Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension with a positive sign.) expense, and the net pension asset. (Enter your answers in millions. Enter credit amounts with a minus sign and debit amountsRequired: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. (Enter your answers in millions. Enter credit amounts with a minus sign and debit amounts with a positive sign.) Prior Net Pension Plan Service Net Pension (Liability) / Cash Asset ($ in millions) PBO Assets Cost-AOCI Gain-AOCI Expense 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