Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2016 (the end of Beale's fiscal year), the following pension-related data were available:

Projected Benefit Obligation

Balance, January 1, 2016 $480

Service cost 82

Interest cost, discount rate, 5% 24

Gain due to changes in actuarial assumptions in 2016 (10)

Pension benefits paid (40)

Balance, December 31, 2016 $536

Plan Assets

Balance, January 1, 2016 $500

Actual return on plan assets 40

(Expected return on plan assets, $45)

Cash contributions 70

Pension benefits paid (40)

Balance, December 31, 2016 $570

January 1, 2016, balances:

Pension asset 20

Prior service cost - AOCI (amortization $8 per year) 48

Net gain - AOCI (any amortization over 15 years) 80

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.