Brief Exercise 17-13 (Algo) Recording pension expense [LO17-7] Major Medical reported a net loss-AOCl in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to decline by $6 million. Also, the $11 million actual return on plan assets fell short of the $12 million expected return. How does this gain and loss affect Major's income statement, statement of comprehensive income, and balance sheet? (Enter your answers in millions.)