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Barry Company reported a net gain-AOCI of $113 million in last year's balance sheet. This year, the company revised its estimate of future salary levels

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Barry Company reported a net gain-AOCI of $113 million in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to increase by $10. Also, the $36 million actual return on plan assets was higher than the $32 million expected retum. Amortization of net gain--AOCI amounted $3 million. The ending balance of net gain---AOCI (S in millions) would be: (Do not add dollar sign; do not add comma by yourself to your amount, round the answer to the whole number)

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