Beale Management has a noncontributory, defined benefit pension plan. On December $31,2024($the end of Beale's fiscal year$),$ the following pension$-$related data were available:

Projected Benefit Obligation $($$ in millions$)$

Balance, January $1,2024$ $ $560$

Service cost $58$

Interest cost, discount rate, $5\%28$

Gain due to changes in actuarial assumptions in $2024(12)$

Pension benefits paid $(28)$

Balance, December $31,2024$ $ $606$

Plan Assets $($$ in millions$)$

Balance, January $1,2024$ $ $600$

Actual return on plan assets $38$

$($Expected return on plan assets, $$43)$

Cash contributions $79$

Pension benefits paid $(28)$

Balance, December $31,2024$ $ $689$

January $1,2024,$ balances: $($$ in millions$)$

Pension asset $ $40$

Prior service cost$$AOCI $($amortization $$6$ per year$)30$

Net gain$$AOCI $($any amortization over $10$ years$)110$

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.