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, 2021 (in millions) $400 42 20 (11) (20) $.431 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $35) Cash contributions Pension benefits paid Balance, December 31, 2021 ($ in millions) $420 30 71 (20) $501 January 1, 2021, balances Pension asset Prior service cost-AOCI (amortization $4 per year) Net gain-AOCI (any amortization over 10 years) Required: (in millions) 520 28 12 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 gain-AOCI, and prior service cost-AOCI (Hint: You might find T-accounts useful.] "