please complete and fix the table

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 Balance, January 1, 2021 Service cost Interest cost, discount rate, 54 Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 {$ in millions) 5 680 70 34 (18) (34) $ 732 (San millions) $ 740 44 Plan Assets Balance, January 1, 2021 Actual return on plan asseto (Expected return on plan assets, $49) C h contribut LoL Pension benefits paid Balance, December 31, 2021 85 (34) $835 January , 2021, balances Net pension asset Prior service cost-AOC (amortization 6 per year) Not gain AOCI (any anortination over 10 years) is in million) $60 30 124 Required: Prepare a pension spreadsheet to show the relationship among the PBO, plon assets, prior service cost, the net gain, pension expense, and the net pension asset. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.) January 1, 2021, balances: Net pension asset Prior service cont-AOCI (amortization 36 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $60 30 124 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 Service Net Cost-AOCI Gain-AOCI Pension Expense Net Pension (Liability) Asset Cash is 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 Plan PBO Assets $ (680) $ 740 (70) (34) 49 5 Net gain Gain on PBO Cash funding Retiree benefits Balance, Dec 31, 2021 85 (34) 845 $ $ (784) $ 0 $ 0 $ 0 $ 0