Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2018		$	760
Service cost			78
Interest cost, discount rate, 5%			38
Gain due to changes in actuarial assumptions in 2018			(22)
Pension benefits paid			(38)
Balance, December 31, 2018		$	816

Plan Assets	($ in millions)
Balance, January 1, 2018		$	780
Actual return on plan assets			48
(Expected return on plan assets, $53)
Cash contributions			89
Pension benefits paid			(38)
Balance, December 31, 2018		$	879

January 1, 2018, balances:	($ in millions)
Pension asset	$	20
Prior service costAOCI (amortization $8 per year)		40
Net gainAOCI (any amortization over 10 years)		118

Required: 1. to 3. Prepare the 2018 journal entry to record pension expense, to record any 2018 gains and losses and the contribution to plan assets and benefit payments to retirees. 4. Determine the balances at December 31, 2018, in the PBO, plan assets, the net gainAOCI, and prior service costAOCI [Hint: You might find T-accounts useful.] 5. What amount will Beale report in its 2018 balance sheet as a net pension asset or net pension liability for the funded status of the plan?Please help me correct and finish the ones I got wrong. Thank you!

Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does not indicate comple O No Event Credit Debit 67 General Journal Pension expense Plan assets Amortization of net gainOCI Amortization of prior service cost-OCI PBO points PBO Gain-OCI 3 Loss-OCI Plan assets 53 x 4 Plan assets Cash 89 PBO Plan assets 38 Req 1 to 3 Req 4 Req 5 Determine the balances at December 31, 2018, in the PBO, plan assets, the net gain-AOCI, and prior service cost-AOCI [Hint: You might find T-accounts useful.]. (Enter your answers in millions. (i.e., 10,000,000 should be entered as 10.) Balances on Dec. 31, 2018 ($ in millions) PBO $ 816 Plan assets $ 879 Net gain-AOCI Prior service cost- AOCI Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does not indicate comple O No Event Credit Debit 67 General Journal Pension expense Plan assets Amortization of net gainOCI Amortization of prior service cost-OCI PBO points PBO Gain-OCI 3 Loss-OCI Plan assets 53 x 4 Plan assets Cash 89 PBO Plan assets 38 Req 1 to 3 Req 4 Req 5 Determine the balances at December 31, 2018, in the PBO, plan assets, the net gain-AOCI, and prior service cost-AOCI [Hint: You might find T-accounts useful.]. (Enter your answers in millions. (i.e., 10,000,000 should be entered as 10.) Balances on Dec. 31, 2018 ($ in millions) PBO $ 816 Plan assets $ 879 Net gain-AOCI Prior service cost- AOCI