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) $ 700 72 35 (19) (35) Book $ 753 (5 millions) 3770 45 erences Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $50) Cash contributions Pension benefits paid Balance, December 31, 2021 86 (35) $ 866 January 1, 2021, balances Pension asset Prior service cost-AOCI (amortization $7 per year) Net gain-AOCI (any amortization over 10 years) (5 in millions) $ 70 35 127 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 you answers in millions.) -ook Plan Prior Service Cost-AOCI PBO Net Gain-AOCI Assets Net Pension (Liability) Asset Pension Expense Cash int rences (5 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