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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	($ in millions)
Balance, January 1, 2021		$	760
Service cost			78
Interest cost, discount rate, 5%			38
Gain due to changes in actuarial assumptions in 2021			(22	)
Pension benefits paid			(38	)
Balance, December 31, 2021		$	816

Plan Assets	($ in millions)
Balance, January 1, 2021		$	790
Actual return on plan assets			48
(Expected return on plan assets, $53)
Cash contributions			89
Pension benefits paid			(38	)
Balance, December 31, 2021		$	889

January 1, 2021, balances:	($ in millions)
Pension asset	$	30
Prior service costAOCI (amortization $8 per year)		40
Net gainAOCI (any amortization over 10 years)		139

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.)

Plan Prior Service Net Cost-AOCI Gain-AOCI Pension Expense Net Pension (Liability) Asset PBO Assets Cash (S 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 Net gain Gain on PBO Cash funding Retiree benefits Balance, Dec 31, 2021

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