Beale Management has a noncontrbutory, defined benefit pension plan. On December 31,2021 (the end of Beale's fiscal year), the following pension-related data were avallable: Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prlor service cost, the net gain, pension expense, and the net pension asset. (Enter creclt amounts with a minus sign and deblt amounts with a positive sign. Enter your answers in millions.)