last tutor was incorrect how do i get this correcty?

Brief Exercise 17-13 (Algo) Recording pension expense (L017-7) 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.) $ IS 12 Income statement: Net Income Comprehensive income statement Gain OCI Loss-OCI Balance sheet: Net pension liability decreases by Netloss-AOCI decreases by $ 113 $ s 11