Beale management has a noncontributory, defined benefit pension plan. on december 31, 2018 (the end of beale's fiscal year), the following pension-related data were available: projected benefit obligation ($ in millions) balance, january 1, 2018 $ 480 service cost 82 interest cost, discount rate, 5% 24 gain due to changes in actuarial assumptions in 2018 (10 ) pension benefits paid (40 ) balance, december 31, 2018 $ 536 plan assets ($ in millions) balance, january 1, 2018 $ 500 actual return on plan assets 40 (expected return on plan assets, $45) cash contributions 70 pension benefits paid (40 ) balance, december 31, 2018 $ 570 january 1, 2018, balances: ($ in millions) pension asset $ 20 prior service cost–aoci (amortization $8 per year) 48 net gain–aoci (any amortization over 15 years) 80 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.