9:40 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 Balance, January 1, 2021 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 (in millions) $520 54 26 (10) (26) $564 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $41) Cash contributions ces Pension benefits paid Balance, December 31, 2021 (in millions) $540 36 77 (26) $627 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $4 per year) Net gain-AOCI (any amortization over 10 years) Required: (5 in millions) $ 201 20 104 Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the negain, 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 < Prev 2 of 4 Next >