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 Balance, January 1, 2021 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 ($ in millions) $ 500 52 25 (9) (25) $ 543 ($ in millions) $ 580 35 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $40) Cash contributions Pension benefits paid Balance, December 31, 2021 76 (25) $ 666 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $8 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $ 80 40 98 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.) Answer is not complete. Prior Net Pension (Liability) / Plan PBO Assets Service Cost- AOCI $ 40 Net Pension Gain- Expense AOCI S (98) $ 0 ($ in millions) Balance, Jan. 1, 2021 Cash Asset 580 $ 80 $ (500) $ (52) Service cost 52 (52) (25) (25) 25 39 X (35) X Interest cost, 5% Expected return on assets Adjust for: Loss on assets 98 X 10 X Amortization of Prior service cost (8) 8 4 (4) 9 Net gain Gain on PBO Cash funding Retiree benefits Balance, Dec. 31, 2021 76 (76) 25 (25) $ (543) $ 670 $ 32 S 4 $ 56 $ 3