Brief Exercise 17-13 (Algo) Recording pension expense (LO17-7) Major Medical reported a net loss-AOCI in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to decline by $14 million. Also, the $26 million actual return on plan assets fell short of the $27 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.) Income statement: Net Income es Comprehensive Income statement: Gain-OCI Loss OCI Balance sheet: Net pension liability decreases by