Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2013 (the end of Beale's fiscal year), the following pension-related data were available:

($in millions) $540 Projected Benefit Obligation Balance, January 1, 2013 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2013 56 27 (11) Pension benefits paid (27) $585 Balance, December 31, 2013 ($in millions) Plan Assets Balance, January 1, 2013 $570 Actual return on plan assets (Expected return on plan assets, $42) Cash contributions 37 78 Pension benefits paid (27) $658 Balance, December 31, 2013 ($in millions) $30 January 1, 2013, balances: Pension asset Prior service cost-AOCI (amortization $5 per year) Net gain-AOCI (any amortization over 10 years) 25 107 Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets prior service cost, the net gain, pension expense, and the net pension asset. Prior Net Pension Plan Service Net Pension (Liability)/ Cost-AOCI Gain-AOCI Expense Cash ($ in millions) O Assets Asset Balance, Jan. 1, 2013 570 25 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, 2013 0 570 25 0