Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2021 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2021		$	460
Service cost			48
Interest cost, discount rate, 5%			23
Gain due to changes in actuarial assumptions in 2021			(14	)
Pension benefits paid			(23	)
Balance, December 31, 2021		$	494

Plan Assets	($ in millions)
Balance, January 1, 2021		$	520
Actual return on plan assets			33
(Expected return on plan assets, $38)
Cash contributions			74
Pension benefits paid			(23	)
Balance, December 31, 2021		$	604

January 1, 2021, balances:	($ in millions)
Pension asset	$	60
Prior service costAOCI (amortization $7 per year)		49
Net gainAOCI (any amortization over 10 years)		92

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 amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.)

Prior Plan Service Net Pension Net Pension (Liability) / Asset PBO Assets Cost-AOCI Gain-AOCI Expense Cash ($ in millions) Balance, Jan. 1, 2021 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, 2021