$7.$Please answer all parts of pension spreadsheet.

Beale Management has a noncontributory, defined benefit pension plan. On December $31,2024($the end of Beale's fiscal year$),$ the following pension$-$related data were available:

$\backslash$table$[[$Projected Benefit Obligation,$($$ in millions$)],[$Balance$,$ January $1,2024,$$$620$