2.00 points Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2016 (the end of Beale's fiscal year), the following pension-related data were available Projected Benefit Obligation(S in millions) Balance, Service cost Interest cost discount rate, 5% Gain due to changes in actuarial assumptions in 2016 Pension benefits paid January 1, 2016 S 460 48 23 (14) (23) Balance, December 31, 2016 S 494 Plan Assets Balance, January 1, 2016 Actual return on plan assets Expected return on plan assets, $38) Cash contributions Pension benefits paid (S in millions) S 520 74 (23) Balance, December 31, 2016 S 604 anua Pension asset Prior service cost-AOCI (amortization $7 per year) Net gain-AOCI (any amortization over 10 years) in m $60 49 92 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. (Negative amounts should be indicated with a minus sign. Enter your answers in millions (i.e. 10,000,000 should be entered as 10).) Prior Net Pension Plan Service Net Pension (Liability) Asset (S in millions) PBO Assets Cost-AOCI Gain-AOCI Expense Cash Balance, Jan. 1, 2016 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization of Prior service cost Net gain Gain on PBO Cash funding Retiree benefits Balance., Dec. 31, 2016 $ 0 S 0S