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 $$5$ million. Also, the $$9$ million actual return on plan assets fell short of the $$13$ million expected return.

How does this gain and loss affect Major$$s income statement, statement of comprehensive income, and balance sheet?

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$