Beale Management has a noncontributory, defined benefit pension plan. On December $31,2024($the end of Beale's fiscal year$),$ the following pension$-$related data were available:

Projected Benefit Obligation $($$ in millions$)$

Balance, January $1,2024$ $ $400$

Service cost $42$

Interest cost, discount rate, $5\%20$

Gain due to changes in actuarial assumptions in $2024(11)$

Pension benefits paid $(20)$

Balance, December $31,2024$ $ $431$

Plan Assets $($$ in millions$)$

Balance, January $1,2024$ $ $430$

Actual return on plan assets $30$

$($Expected return on plan assets, $$35)$

Cash contributions $71$

Pension benefits paid $(20)$

Balance, December $31,2024$ $ $511$

January $1,2024,$ balances: $($$ in millions$)$

Pension asset $ $30$

Prior service cost$$AOCI $($amortization $$4$ per year$)28$

Net gain$$AOCI $($any amortization over $10$ years$)83$

Required:

Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset.

Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$