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Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2021 (the end of Beale's fiscal year), the following pension-related data were available: Projected Benefit Obligation Balance, January 1, 2021 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2021 Pension benefits paid Balance, December 31, 2021 ($ in millions) $ 500 52 25 (9) (25) $ 543 ($ in millions) $ 580 35 es Plan Assets Balance, January 1, 2021 Actual return on plan assets (Expected return on plan assets, $40) Cash contributions Pension benefits paid Balance, December 31, 2021 76 (25) $ 666 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $8 per year) ($ in millions) $ 80 40 January 1, 2021, balances: Pension asset Prior service cost-AOCI (amortization $8 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $ 80 40 98 Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions.) Prior Net Pension Plan Service Net Pension (Liability) Asset PBO Assets Cost-AOCI Gain-AOCI Expense Cash ($ in millions) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization of: Prior service cost ces Net gain Gain on PBO Cash funding Retiree benefits 0 0 $ 0 0 $ $ $ $ $ Balance, Dec. 31. 2021