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. Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10 ). A company has a noncontributory, defined benefit pension plan. On December 31 of the current year (the end of the company's fiscal year), the following pension-related data were available: Required: Prepare a pension spreadsheet to show the relationship among the P8O, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10 ). Projected Benefit Obligation (\$ in millions) Balance, January 1, current year Service cost Interest cost, discount rate, 5 ? Gain due to changes in actuarial assumptions in current year Pension benefits paid Balance, December 31 , current year $5005225(9)(25)$543 Plan Assets Balance, January 1 , current year Actual return on plan assets (Expected return on plan assets, \$40) Cash contributions Pension benefits paid Balance, December 31 , current year (\$ in millions) $580 35 76(25)$666 January 1, current year, balances: Pension asset Prior service cost-AOCI (amortization $8 per year) Net gain-AOCI (any amortization over 10 years) (\$ in millions) $80 40 98