Beale Management has a non-contributory, defined benefit pension plan on 12/31/21 (end of Beales fiscal year), the following pension related data were available.

PBO
Balance 1/1/21	500
service cost	52
interest cost (discount rate, 5%)	25
gain due to changes in actuarial assumptions in 2021	(9)
pension benefits paid	(25)
Balance 12/31/21	= 543

PLANNED ASSETS
Balance 1/1/21	520
actual return on plan assets (expected return on PA, $40)	35
Cash contribution	76
pension benefit paid	(25)
Balance 12/1/21	= 606

JANUARY 1/2021, BALANCE
pension asset	20
prior service cost- AOCI (amortization $8/year)	40
Net gain- AOCI (any amortization over 10 years)	92

Requirement 1: Record pension expense, gain or loss on PBO, gain or loss plan assets, funding on plan assets, Record payment of Benefits

Requirement 2: Determine balances at 12/31/21 in PBO, Planned Assets, net gain-AOCI, and prior service cost- AOCI

Requirement 3: What amount will Beale report in 2021 balance sheet as net pension asset or net pension liability for funded status of plan?

Please show the steps or explanation to get the answers. Thank you.