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) $ 780 80 39 (23) (39) $ 837 ($ in millions) $ 820 49 Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $54) Cash contributions Pension benefits paid Balance, December 31, 2021 90 (39) $ 920 ($ in millions) $ 40 January 1, 2021, balances : Pension asset Prior service cost-AOCI (amortization $9 per year) Net gain-AOCI (any amortization over 10 years) 45 142 Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.) Plan Assets Prior Service Net Cost-AOCI Gain-AOCI Pension Expense Net Pension (Liability) Asset PBO Cash ($ 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