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Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2016 (the end of Beale's fiscal year), the following pension-related data were available:

Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2016 (the end of Beale's fiscal year), the following pension-related data were available Projected Benefit Obligation Balance, January 1, 2016 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2016 Pension benefits paid (S in millions) $560 58 28 (12) (28) Balance, December 31, 2016 $606 Plan Assets Balance, January 1, 2016 Actual return on plan assets (Expected return on plan assets, $43) Cash contributions Pension benefits paid (S in millions) $600 38 79 (28) Balance, December 31, 2016 $689 January 1, 2016, balances: Pension asset Prior service cost-AOCI (amortization $6 per year) Net gain-AOCI (any amortization over 10 years) (S in millions) $ 40 30 110 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. (Negative amounts should be indicated with a minus sign. Enter your answers in millions (i.e. 10,000,000 should be entered as 10).) Net Pension (Liability) Asset Prior Service Net Pension (S in millions) PBO Assets Cost-AOCI Gain-AOCI Expense Cash Balance, Jan. 1, 2016 Service cost Interest cost 5% Expected return on assets Adjust for: Loss on assets Amortization of Prior service cost Net gain Gain on PBO Cash funding Retiree benefits Balance., Dec. 31, 2016

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