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 (5 in millions) $600 62 30 (14) (30) $648 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, 545) Cash contributions Pension benefits paid Balance, December 31, 2021 $ 620 January 1, 2021, balances Required AOCE (any amortization over 6 years) Prepare a pension spreadsheet to show the relationship among the PBO plan assets, prior service cost, the net gain, pension het pension asset (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your