Beaie Management has a nonconributory, defined pension plan. Pn Decemper $31,2021($the end of Beaie's fiscal year$),$ the following penslon$-$related data were avallable:Projectedd Benefit $0$bligationBalance, January $1,2021$service costInterest cost$,$ discount rate, $5\%$Gain due to changes in actuarial assumptions in $2021$Pension benefits paidBalance, December $31,2021$Plan AASsetsBalance, January $1,2021$Actual return on plan assets$($Expected return on plan assets, S$49)$Cash contributionsPension benefits paidBalance, December $31,2021$January $1,2021,$ balances:Pension assetPrior service cost$-$A$0$CI $($amortization S$6$ per year$)$Net gain$-$AOCI $($any amortization over $10$ years$)$Requlred:$($S in millions$)$Balance$.$ Jan $12021$Service costInterest cost $5\%$Epected retum on assetsAdjust forLoss on assetsAmortization ofPrior service costNet gainGain on PBOCash fundingRetiree benefitsBalance, Dec. $31,2021$Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prlor service cost, the net gain., pensionexpense, and the net penslon asset $($Enter$.$credit amounts wlth a mlnus slgn and:debit amounts w$$th a positlve slgn$.$ Enter youranswers In mlllons.$)$PBO$(70)(34)183$e$(732)$ SRlan.NetAsset Cost$-$AOCIGain$-$A$0$CIS$(630)$s $740\text{'}$S$30$S$(124)(5)($s in millions$)95$$ $740(344485(34)$S $335$PriorService$(6($S in millions$)6(18)$S $6030($S in m$$llions$)4124$$ $6807934(18)835$ S $24(131)$ S$(24)$$$732$PensionExpense$7034(49)(6)55$Cash$(80)$Net Pension$($Liability$)$SAsseti $6070(3449(518$