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:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2018		$	440
Service cost			46
Interest cost, discount rate, 5%			22
Gain due to changes in actuarial assumptions in 2018			(13	)
Pension benefits paid			(22	)
Balance, December 31, 2018		$	473

Plan Assets	($ in millions)
Balance, January 1, 2018		$	490
Actual return on plan assets			32
(Expected return on plan assets, $37)
Cash contributions			73
Pension benefits paid			(22	)
Balance, December 31, 2018		$	573

January 1, 2018, 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. (Enter credit amounts with a minus sign and debit amounts with a positive sign.) Plan Assets Prior Service Net Pension Cost-AOCI Gain-AOCI Expense Cash Net Pension (Liability) Asset PBO ($ in millions) 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