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) $600 62 30 (14) (30) $648 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $45) Cash contributions Pension benefits paid Balance, December 31, 2021 (5 in millions); $ 620 40 61 (30) $711 January 1, 2021, balances: Pension asset Prior service cost-AOCI (anortization 56 per year) Net gain-AOCI (any amortization over 10 years) (5 in millions) $20 30 102