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		$	640
Service cost			66
Interest cost, discount rate, 5%			32
Gain due to changes in actuarial assumptions in 2021			(16	)
Pension benefits paid			(32	)
Balance, December 31, 2021		$	690

Plan Assets	($ in millions)
Balance, January 1, 2021		$	680
Actual return on plan assets			42
(Expected return on plan assets, $47)
Cash contributions			83
Pension benefits paid			(32	)
Balance, December 31, 2021		$	773

January 1, 2021, balances:	($ in millions)
Pension asset	$	40
Prior service costAOCI (amortization $4 per year)		20
Net gainAOCI (any amortization over 10 years)		118

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.)

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 Service Net Pension Net Pension (Liability) Asset PBO Assets Cost-AOCI Gain-AOCI Expense 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