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, 56 Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 ($ in millions) $ 760 78 38 (22) (38) $ 816 ($ in millions) $ 790 48 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $53) Cash contributions Pension benefits paid Balance, December 31, 2021 89 (38) $ 889 January 1, 2021, balances Pension asset Prior service cost-AOCI (amortization $8 per year) Net gain-AOCI (any amortization over 10 years) (5 in millions) $ 30 40 139 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.) 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.) Prior Plan Service PBO Assets Cost-AOCI $ (760) s 790 $ 40 Net Gain-AOCI $ (139) Pension Expense Net Pension (Liability) Asset Cash 78 (38) (s 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 $ (760) s 790 $ 40 $ (139) $ 40 $