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		$	780
Service cost			80
Interest cost, discount rate, 5%			39
Gain due to changes in actuarial assumptions in 2021			(23	)
Pension benefits paid			(39	)
Balance, December 31, 2021		$	837

Plan Assets	($ in millions)
Balance, January 1, 2021		$	820
Actual return on plan assets			49
(Expected return on plan assets, $54)
Cash contributions			90
Pension benefits paid			(39	)
Balance, December 31, 2021		$	920

January 1, 2021, balances:	($ in millions)
Pension asset	$	40
Prior service costAOCI (amortization $9 per year)		45
Net gainAOCI (any amortization over 10 years)		142

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				Net Pension
		Plan	Service	Net	Pension		(Liability) /
($ in millions)	PBO	Assets	Cost-AOCI	Gain-AOCI	Expense	Cash	Asset
Balance, Jan. 1, 2021			$2
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	$0	$0	$2	$0	$0		$0