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, sx Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 ($ in lions) $ 420 44 21 (12) (21) $ 452 ($. in millions) $ 460 31 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $36) Cash contributions Pension benefits paid Balance, December 31, 2021 72 (21) $ 542 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $5 per year) Net gain-AOCI (any amortization over 10 years) (5 in millions) $ 40 35 86 Plan Assets Prior Service Cost.AOCI Net Gain-AOCI Pension Expense Net Pension (Liability) Asset PBO Cash (S 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 $ 0 $ 0 0$ 0 0