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 available: ($ in millions) Projected Benefit Obligation Balance, January 1, 2018 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 $600 62 30 1.42 (14) 30 648 Plan Assets Balance, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $45) Cash contributions Pension benefits paid Balance, December 31, 2818 ($ in millions) 40 81 620 (30) Hint January 1, 2018, balances Pension asset Prior service cost-AOCI (amortization $6 per year) Net gain-AOCI (any amortization over 10 years) (s in millions) s 20 30 112 Print 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 (Enter credit mounts with minus sign and debit amounts with a positive sign.) Net Plan Service Net Pension (Liability) / (S in millions) PBO Assets Cost-AOCI Gain-AOCI Expense Cash Asset Balance, Jan. 1, 2018 Service cost Interest cost 5% Expected return on assets Adjust for Loss on assets Amortization of Prior service cost Net gain Gain on PBO Cash funding Retiree benefits Balance., Dec. 31, 2018