Eeale Management has a noncontributory, defined benofit pension plan. On December 31,2021 (the end of Beale's fiscal year), the following pension-related data were available: Required: 1. to 3. Prepare the 2021 journal entries to record pension expense, to record any 2021 gains and losses and the contribution to plan assets and benefit payments to retirees. 4. Determine the balances at December 31, 2021, in the PBO, plan assets, the net gain-AOCI, and prior service cost-AOCl [Hint You might find T-accounts useful.] 5. What amount will Beale report in its 2021 balance sheet as a net pension asset or net pension liability for the funded status of the plan? Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet 1 Note: Enter debits before credits. Journal entry worksheet Record the funding of plan assets. Note: Enter debits before credits. Journal entry worksheet Record the payment of benefits. Note: Enter debits before credits. \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ Balances on Dec. 31, 2021 } \\ \hline (\$ in millions) \\ \hline PBO \\ \hline Plan assets \\ \hline Net gain - AOCl \\ \hline Prior service cost - AOCl \\ \hline \end{tabular} What amount will Beale report in its 2021 balance sheet as a net pension asset or net pension lial the plan? (Enter your answers in millions. (i.e., 10,000,000 should be entered as 10).)