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 $12 million. Also, the $23 million actual return on plan assets fell short of the $26 million expected return. How does this gain and loss affect Majors income statement, statement of comprehensive income, and balance sheet? (Enter your answers in millions.) Income statement: Net income Comprehensive income statement: GainOCI Loss-OCI Balance sheet