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		$	400
Service cost			42
Interest cost, discount rate, 5%			20
Gain due to changes in actuarial assumptions in 2021			(11	)
Pension benefits paid			(20	)
Balance, December 31, 2021		$	431

Plan Assets	($ in millions)
Balance, January 1, 2021		$	430
Actual return on plan assets			30
(Expected return on plan assets, $35)
Cash contributions			71
Pension benefits paid			(20	)
Balance, December 31, 2021		$	511

January 1, 2021, balances:	($ in millions)
Pension asset	$	30
Prior service costAOCI (amortization $4 per year)		28
Net gainAOCI (any amortization over 10 years)		83

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.)