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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: Required: Prepare a pension spreadsheet to show the relationship among the PBO, pian 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.) 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 posit sign. Enter your answers in millions.)