w3q3NEW please do not respond to this post if you cant use the graph displayed in the question, its very confusing if you do not use the same graph. Thank you, this is my second time posting this.

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 ($ in millions) $ 700 Balance, January 1, 2021 Service cost 72 Interest cost, discount rate, 5% 35 Gain due to changes in actuarial assumptions in 2021 (19) (35) Pension benefits paid Balance, December 31, 2021 $ 753 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $50) Cash contributions Pension benefits paid Balance, December 31, 2021 January 1, 2021, balances: Pension asset ($ in millions) $70 35 127 Prior service cost-AOCI (amortization $7 per year) Net gain-AOCI (any amortization over 10 years) Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.) ($ in millions) $ 770 45 86 (35) $ 866 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 Net Pension Pension Plan Assets ($ in millions) PBO Service Net Cost-AOCI Gain-AOCI 35 $ Expense Cash (Liability) / Asset 770 Balance, Jan. 1, 2021 $ Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets (4) Amortization of: Prior service cost Net gain Gain on PBO Cash funding Retiree benefits Balance, Dec. 31, 2021 31 S $ 72 35 (5) 6 108 $ (86) (86) $ 127 $ (5) 122 $ 70 $ (700) $ (72) (35) 70 $ 770