Beale Management has a noncontributory, defined benefit pension plan. On December $31,2024($the end of Beale's fiscal year$),$ the following pension$-$related data were available:

Projected Benefit Obligation $($$ in millions$)$

Balance, January $1,2024$ $ $520$

Service cost $54$

Interest cost, discount rate, $5\%26$

Gain due to changes in actuarial assumptions in $2024(10)$

Pension benefits paid $(26)$

Balance, December $31,2024$ $ $564$

Plan Assets $($$ in millions$)$

Balance, January $1,2024$ $ $540$

Actual return on plan assets $36$

$($Expected return on plan assets, $$41)$

Cash contributions $77$

Pension benefits paid $(26)$

Balance, December $31,2024$ $ $627$

January $1,2024,$ balances: $($$ in millions$)$

Pension asset $ $20$

Prior service cost$$AOCI $($amortization $$4$ per year$)20$

Net gain$$AOCI $($any amortization over $10$ years$)104$

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.