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 $1,2024$ $ $460$

Service cost $48$

Interest cost, discount rate, $5\%23$

Gain due to changes in actuarial assumptions in $2024(14)$

Pension benefits paid $(23)$

Balance, December $31,2024$ $ $494$

Plan Assets $($$ in millions$)$

Balance, January $1,2024$ $ $520$

Actual return on plan assets $33$

$($Expected return on plan assets, $$38)$

Cash contributions $74$

Pension benefits paid $(23)$

Balance, December $31,2024$ $ $604$

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

Pension asset $ $60$

Prior service cost$$AOCI $($amortization $$7$ per year$)49$

Net gain$$AOCI $($any amortization over $10$ years$)92$

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.