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	$ 540
Service cost	56
Interest cost, discount rate, 5%	27
Gain due to changes in actuarial assumptions in 2024	(11)
Pension benefits paid	(27)
Balance, December 31, 2024	$ 585

Plan Assets	($ in millions)
Balance, January 1, 2024	$ 570
Actual return on plan assets	37
(Expected return on plan assets, $42)
Cash contributions	78
Pension benefits paid	(27)
Balance, December 31, 2024	$ 658

January 1, 2024, balances:	($ in millions)
Pension asset	$ 30
Prior service costAOCI (amortization $5 per year)	25
Net gainAOCI (any amortization over 10 years)	107

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.

Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).

expense, and the net penslon asset. Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (i 10,000,000 should be entered as 10 )