The Kidly School has a noncontributory defined pension plan for its employees. On October 31^st 2021 (the end of Kidly's fiscal year) the following pension related data were

Available:

Projected Benefit Obligation:

Balance November 1^st 2020 440

Service cost 46

Interest cost (discount 5%) 22

Changes due to actuarial assumptions (this year) (13)

Pension benefits paid (22)

Balance October 31^st 2021 473

Plan Assets:

Balance November 1^st 2020 460

Actual return on plan assets 32 expected return on plan assets 37

Cash contributions 73

Pension benefits paid (22)

Balance October 31^st 2021 543

November 1^st 2020 balances:

Pension Asset 20

Prior Service Cost AOCI amortized 6 per year 42

Net Gain AOCI (any gain amortized over 10 years) 86

REQUIRED:

1. DETERMINE THE BALANCES ON OCTOBER 31^ST 2021 IN:
   1. PBO
   2. PLAN ASSETS
   3. NET GAIN AOCI
   4. PRIOR SERVICE COST AOCI
2. WHAT AMOUNT WILL KIDLY REPORT IN ITS OCTOBER 31^ST BALANCE SHEET AS NET PENSION ASSET OR NET PENSION LIABILITY FOR THE FUNDED STATUS OF THE PLAN?