Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2021 (the end of Beale's fiscal yeat), the following pension-related data were available: Required: Prepare a pension spreadisheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, bension expense, and the net pension asset. (Enter credit amounts with a minus sign and debit amounts with a positive