Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2021 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation	($ in millions)
Balance, January 1, 2021		$	400
Service cost			42
Interest cost, discount rate, 5%			20
Gain due to changes in actuarial assumptions in 2021			(11	)
Pension benefits paid			(20	)
Balance, December 31, 2021		$	431

Plan Assets	($ in millions)
Balance, January 1, 2021		$	420
Actual return on plan assets			30
(Expected return on plan assets, $35)
Cash contributions			71
Pension benefits paid			(20	)
Balance, December 31, 2021		$	501

January 1, 2021, balances:	($ in millions)
Pension asset	$	20
Prior service costAOCI (amortization $4 per year)		28
Net gainAOCI (any amortization over 10 years)		82

Required: 1. to 3. Prepare the 2021 journal entries to record pension expense, to record any 2021 gains and losses and the contribution to plan assets and benefit payments to retirees. 4. Determine the balances at December 31, 2021, 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 2021 balance sheet as a net pension asset or net pension liability for the funded status of the plan?

*****I don't Understand how to find the pension expense not Net gain for the J/E, PLEASE SHOW WORK/STEPS, THANKS!!