Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Beale's fiscal year), the following pension-related data were avalable: Projected Benefit Obligation Balance, January 1, 2018 Service costd Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid $ 480 82 24 (10) (40) s536 Balance, December 31, 2018 %Plan Asset in milliona) Balance, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $45) Cash contributions Pension benefits paid Balance, December 31, 2018 500 40 70 (40) $570 (s in millions) January 1, 2018, balances: $ 20 Pension asset Prior service cost-AocT (amort.ization $8 per Net gain-AOCI (any amortization over 15 years) 48 80