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 $ 540 Service cost 56 Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 (11) Pension benefits paid (27) Balance, December 31, 2021 $ 585 27 ($ in millions) $ 570 37 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $42) Cash contributions Pension benefits paid Balance, December 31, 2021 78 (27) $ 658 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $5 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $ 30 25 107 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.) Prior Plan Net Service Cost-AOCI Pension Expense Net Pension (Liability) Asset PBO Assets Gain-AOCI Cash ($ in millions) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization of Prior service cost Net gain Gain on PBO Cash funding Retiree benefits Balance, Dec. 31, 2021