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 Balance, January 1, 2021 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 ($ in millions) $ 58 60 29 (13) $ 627 ($ in millions) $ 590 39 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $44) Cash contributions Pension benefits paid Balance, December 31, 2021 80 (29) $ 680 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $7 per year) Net gain-ADCI (any amortization over 10 years) ($ in millions) $ 10 35 199 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.) Prior Plan Assets Service Cost-AOCI Net Gain-AOCI Pension Expense Net Pension (Liability) / Asset PBO Cash ($ in millions) Balance, Jan 1, 2021 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, 2021