Andrews Medical reported a net loss-AOCl in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its PB0 estimate to decline by $4 million. Also, the $7 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