Beate 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 (5 in lions) Balance, January 1, 2021 $ 640 Service cost 56 Interest cost, discount rate, 5% 32 Gain doe to changes in actuarial assumptions in 2021 (16) Pension benefits paid (32) Balance, December 31, 2021 $ 690 (5 in millions $ 680 42 plen Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, 547) Cash contributions Pension benefits paid Balance, December 31, 2021 83 (32) $ 773 January 1, 2021, balances: Pension asset Prior service cost-AOC (amortization $4 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $40 20 118 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.) Plan Assets Prior Service Cost AOCI Net Gain-AOCI Pension Expense Net Pension (Liability Asset PBO Cash 15 in millions) Balance, Jan 1, 2021 Service cost Interest oost, 5% Expected return ons Adjust for Plan Assets Prior Service Net Cost-AOCI Gain-AOCI Pension Expense Net Pension (Liability) Asset Cash (5 in millions) Balanco, 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 Retire benefits Balance, Dec. 31, 2021