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 $ 460 Service cost 48 Interest cost, discount rate, 5% 23 Gain due to changes in actuarial assumptions in 2021 (14 ) Pension benefits paid (23 ) Balance, December 31, 2021 $ 494 Plan Assets ($ in millions) Balance, January 1, 2021 $ 520 Actual return on plan assets 33 (Expected return on plan assets, $38) Cash contributions 74 Pension benefits paid (23 ) Balance, December 31, 2021 $ 604 January 1, 2021, balances: ($ in millions) Pension asset $ 60 Prior service costAOCI (amortization $7 per year) 49 Net gainAOCI (any amortization over 10 years) 92 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.)