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 5 in Hons) Balance, January 1, 2021 5.760 Service cost 78 Interest cost, discount rate, St Gain due to changes in actuarial assumptions in 2021 (22) Pension benefits paid (38) Balance, December 11, 2021 5.816 38 (5 illons $700 40 Balance, January 1, 2021 Actual return on plus assets Expected return on plan assets. 553) cash contributions Pension benefits paid Balance, December 31, 2021 39 (38) $329 2. Sluncest Pension asset Prior service cost-AC (amortization per year) gain-OCT (any amortization over 10 years) is in illon) $ 20 40 118 x X X: X *** 1 Record the pension expense. 2 Record the gain on PBO. 3 Record the loss on plan assets. 4 Record the funding of plan assets. 5 Record the payment of benefits. Note =lournal Balances on Dec. 31, 2021 ($ in millions) PBO Plan assets Net gain - AOCI Prior service cost - AOCI Roq 1 to 3 Req4 Req5 What amount will Beale report in its 2021 balance sheet as a net pension asset or net pension liability for the funded status of the plan? (Enter your answers in millions. (.e. 10,000,000 should be entered as 10).) Balance Sheet as of 2021 Net pension asset million ( Req4 Reg