Beale Management has a noncontributory, defined benefit pension plon. 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 cont Interest cost, discount rate, 56 Gain due to changes in actuarial assumptione in 2021 Pension benefits paid Balance, December 31, 2021 in million $760 78 38 (22) Y38 $ 816 sin millions 790 Plon Ascote Balance, January 1, 2021 Actual return on plan assets Expected return on plan auto, 553) Cash contributions Pension benefits pald Balance, December 31, 2021 89 38 089 January 1, 2021, ble Pension asset Prior service cost-MOCI (amortization 58 per year) Net pain--AOC (any amortization over 10 years) (1 money JO 40 139 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 in mline 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 Cost-AOCI Not Gain-AOCI Pension Expense Not Pension (Liability Assot PBO Cash (5 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