Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Bea following pension-related data were available Projected Benefit Obligation Balance, January 1, 2018 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 (S in millions) 720 74 36 (20) 36 774 (S in millions) Plan Assets Balance, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $51) Cash contributions Pension benefits paid Balance, December 31, 2018 800 46 87 (36) $ 897 January 1, 2018, balances: Pension asset Prior service cost-AOCI (amortization $6 per year) Net gain-AOCI (any amortization over 10 years) (S in millions) 5 80 30 130 Required Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the ne expense, and the net pension asset. (Enter credit amounts with a minus sign and debit amounts with a positi Prior Net Pension (Liability) Asset Plan Service Net Pension (S in millions) PBO Assets Cost-AOCI Gain-AOCI Expense Cash Balance, Jan. 1, 2018 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, 2018