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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 it PBO estimate to decline by $10 million. Also, the $18 million actual return on plan assets fell short of the $21 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.) Answer is complete but not entirely correct