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Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Beale's fiscal year), t following pension-related data were available Projected Benefit Obligation ($ in millions) Balance, January 1, 2018 Service cost Interest cost, aiscount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 5 520 54 26 (10) S 564 (S in millions) s 540 Pian Assets Balance, January 1, 2018 Actual return on pian assets (Expected return on. plan assets, $41) Cash contributions Pension benefits paid Balance, December 31, 2018 36 26) S 627 (s in millions) 3anuary 1, 2013, balances: Pension asset Prior service cost-ACCI (amortization $4 per year) Net gain-A0CI (any amortizetion over 10 years) 20 94 Required o record anv 201R ains and lossas and the con t 24Next >