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 ($ in millions) Balance, January 1, 2021 $ 760 Service cost 78 Interest cost, discount rate, 5% 38 Gain due to changes in actuarial assumptions in 2021 (22 ) Pension benefits paid (38 ) Balance, December 31, 2021 $ 816 Plan Assets ($ in millions) Balance, January 1, 2021 $ 790 Actual return on plan assets 48 (Expected return on plan assets, $53) Cash contributions 89 Pension benefits paid (38 ) Balance, December 31, 2021 $ 889 January 1, 2021, balances: ($ in millions) Pension asset $ 30 Prior service costAOCI (amortization $8 per year) 40 Net gainAOCI (any amortization over 10 years) 139 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. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.)