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 ($ in millions) Balance, January 1, 2021 $ 440 Service cost 46 Interest cost, discount rate, 5% 22 Gain due to changes in actuarial assumptions in 2021 (13 ) Pension benefits paid (22 ) Balance, December 31, 2021 $ 473

Plan Assets ($ in millions) Balance, January 1, 2021 $ 490 Actual return on plan assets 32 (Expected return on plan assets, $37) Cash contributions 73 Pension benefits paid (22 ) Balance, December 31, 2021 $ 573

January 1, 2021, balances: ($ in millions) Pension asset $ 50 Prior service costAOCI (amortization $6 per year) 42 Net gainAOCI (any amortization over 10 years) 89

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.)