Beale Management has a noncontributory, defined benefit pension plan on December 31, 2021 (the end of Beale's fiscal yean, the following pension-related data were available Projected Benefit obligation (5 in millions) Balance, January 1, 2021 $ 600 Service cost 62 Interest cost, discount rate, 5% 30 Gain due to changes in actuarial assumptions in 2021 (14) Pension benefits paid (30) Balance, December 31, 2021 $ 648 (5 in millions) $ 620 40 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $45) Cash contributions Pension benefits paid Balance, December 31, 2021 81 (30) $ 711 Les January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $6 per year) Met gain-AOCI (any antortization over 10 years) (5 in millions) $20 30 102 Required: 1. to 3. Prepare the 2021 journal entries to record pension expense, to record any 2021 gains and losses and the contribution to plan assets and benefit payments to retirees 4. Determine the balances at December 31, 2021, in the PBO, pian assets, the net gain-AOCI and prior service cost-AOCI (Hint You might find T accounts useful 5. What amount will Beale report in its 2021 balance sheet as a net pension asset or net pension ability for the funded status of the plan