Beale Management has a noncontributory. defined benefit pension plan. On December $31,2021($the end of Beale's fiscal year$).$ thefollowing pension$-$related data were available:Projected Benefit $0$bligationlBalance, January $1,2021$Service costInterest cost$,$ discount rate, $5\%$Gain due to changes in actuarial assumptions in $2021$Pension benefits paidBalance, December $31,2$e$21$Plan AssetsBalance, January $12921$Actual return on plan assetsa $($Expected return on plan assets, s$49)$Cash contributionsPension benefits paidBalance, December $312921$January $12821,$ balances:Pension assetPrior service cost$-$AOCI $($amortization $36$ perNet gain$-$AOCI $($any amortization ovenRequlred:$|$Interest cost$,56$Expected return on assetsAdjust fo$|$Loss on assetsAmortization of$.$Prior service cost$($s in millions$)$PBOAssetsCost$-$AOCIBalance, Uan. $\mathrm{.}2021|$S$($so$)$s$740$ SSeryice cost$|$Net gainGain on PBOPrepare a pension spreadsheet to showthe relatiphship among the PBO. plan assets, prior service cost. the net gain. pensionexpense, and the net pensionlasset.$($Entercredit amounts with a mlnus slgn and oanswersIn millons.Cash fundingRPATI year$)$yearsRetiree benefitsBalance. Dec. $31,202134)18$Plan$(732)49(5)85$S in millions$)$B$(34$S $740835$ S$34)$$$83544$PriorServiceNetGain$-$AOCI$30$ s $(124)(8)($S in millions$)$$ $68070($S in millions$)$S $6030(18)124(18)(34)$$ $73224$ S$(131)$SI deblt amounts wlth a posltlve slgn$.$ Enter younPensionExpense$7034(49)6(6)55$Cash$(85)$Net Pension$($Liability$)$Asset$70)(34)49(5)188098$