Mendez Company has a noncontributory, defined benefit pension plan. On December $31,2023($the end of Mendez$$s fiscal year$)$ the following pension$-$related data were available $($$ in millions$)$:

Beginning balances $(1/1/2023)$

Prior Service Cost$-$ AOCI $.................$ $$60$

Net Gain $$ AOCI $.............................50$

Projected Benefit Obligation............. $400$

Plan Assets $.....................................300$

$2023$ Pension Activity:

Cash Contributions $.........................$ $ $90$

Retiree Benefits Paid...................... $40$

Service Cost $.................................52$

Interest Cost $..................................32$

Loss Due to Changes in Actuarial

Assumptions $....................6$

Prior Service Cost Amortization $....12$

Actual Return on Plan Assets........... $20$

Expected Return on Plan Assets...... $15$

Amortization of Net Gain $$ AOCI $...2$

REQUIREMENT: Prepare $2023$ partial financial statements, in good form, for Mendez Company$$s pension$-$related information as presented in class. You must show all supporting computations in order to receive full credit even if your final answer is correct!!!!!!

HINT: THE EASIEST APPROACH TO THE SOLUTION IS TO SET UP T$-$ACCOUNTS AND TRACK THE ACTIVITY IN THEM.