Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Beale's fiscal year), the following pension-related data were available Projected Benefit Obligation Bala Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 ($ in millions) nce, January 1, 2018 $400 42 20 (20) $431 Plan Assets ( $ in millions ) 430 30 nce, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $35) Cash contributions Pension benefits paid Balance, December 31, 2018 71 20 $ 511 January 1, 2018, balances: Pension asset Prior service cost-AOCI (amortization $4 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $30 28 83 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.) Prior Net Pension (Liability)/ Asset Plan Service Net Pension $ in millions PBO Assets Cost-AOCI Gain-AOCI Expense Cash Balance, Jan. 1, 2018 Service cost