Andrews Medical reported a net lossAOCI in last years balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to decline by $4 million. Also, the $8 million actual return on plan assets fell short of the $9 million expected return.

How does this gain and loss affect Andrews income statement, statement of comprehensive income, and balance sheet? (Enter your answers in millions.)

Income statement:

Net income

Comprehensive Income Statement:

Gain OCI Loss OCI

Balance Sheet:

Net Pension liability decreases by: