Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Beale's fiscal year), the following pension-related data were available: Projected Benefit Obligation Balance, January 1, 2018 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 ($ in millions) $ 640 66 32 (16) (32) $ 690 ($ in millions) $ 660 42 Plan Assets Balance, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $47) Cash contributions Pension benefits paid Balance, December 31, 2018 83 (32) $ 753 January 1, 2018, balances: Pension asset Prior service cost-AOCI (amortization $4 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $ 20 20 106 Determine the balances at December 31, 2018, in the PBO, plan assets, the net gain-AOCI, and prior service cost-AOCI (Hint: You might find T-accounts useful.]. (Enter your answers in millions. (i.e., 10,000,000 should be entered as 10).). Balances on Dec. 31, 2018 ($ in millions) PBO $ 690 Plan assets $ 753 Net gain-AOCI Prior service cost- AOCI What amount will Beale report in its 2018 balance sheet as a net pension asset or net pension liability for the funded status of the plan? (Enter your answers in millions. (i.e., 10,000,000 should be entered as 10).) Balance Sheet as on 2018 Net pension asset million Reg 4 Reg 5 >