Beale Management has a noncontributory, defined benefit pension plan. On December $31,2024($the end of Beale's fiscal year$),$ the following pension$-$related data were available:Projected Benefit Obligation$($$ in millions$)$Balance$,$ January $1,2024$$ $440$Service cost$46$Interest cost, discount rate, $5\%22$Gain due to changes in actuarial assumptions in $2024(13)$Pension benefits paid$(22)$Balance$,$ December $31,2024$$ $473$Plan Assets$($$ in millions$)$Balance$,$ January $1,2024$$ $490$Actual return on plan assets$32($Expected return on plan assets, $$37)$ Cash contributions$73$Pension benefits paid$(22)$Balance$,$ December $31,2024$$ $573$January $1,2024,$ balances:$($$ in millions$)$Pension asset$ $50$Prior service costAOCI $($amortization $$6$ per year$)42$Net gainAOCI $($any amortization over $10$ years$)89$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.Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$