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 Balance, January 1, 2021 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2821 ($ in millions) $ 580 60 29 (13) (29) $ 627 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $44) Cash contributions Pension benefits paid Balance, December 31, 2021 ($ in millions) $598 39 88 (29) $ 688 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $7 per year) Net gain-ADCI (any amortization over 18 years) ($ in millions) $ 18 35 189 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. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers In millions.) Prior ($ in millions) Plan Assets Service Net Pension Net Pension (Liability)/ Cost-AOCI Gain-AOCI Expense Cash Asset Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization of: Prior service cost Net gain Gain on PBO Cash funding Retiree benefits Balance, Dec. 31, 2021 S 0 S 0 $ 0 $ 0 $ 0