Beale Management has a noncontributory, dened benet pension plan. On December 31, 2D1E {the end of Beale's scal year}, the following pension-related data liliiere available: Projected Benet Obligation-i ($ in milions] Balance. January 1, 2515 5 45!] Service cost 5!] Interest cost, discount rater 5% 24 Gain due to changes in actuarial assumptions in 2016 {B} Pension benets paid (24} Balance. December 31, 201B 5 522 Plan Aeaets (5 in milions] Balance. January 1, 201B 5 55!] Actual return on plan assets 34 {Expected return on plan assetsr $39) Cash contributions T5 Pension benets paid (24} Balance. December 31, 2515 5 535 January 1.2D1B. between: [S in millions} Pension asset 5 TD Prior service costAUDI [amorzation $6 per year) 42 Net gainADC! {any amortization over 12 years] 95 Balance, Jan. '1, 201B Serviee east Interest east. 5% Expected reILIm on assets Loss on assets Annriizalien of: Prier service east Net gain Gain on FED