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 $13 million. Also, the $24 million actual return on plan assets fell short of the $28 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). Income statement: Net income Comprehensive income statement: GainOCI Loss-OCI Balance sheet: