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 ($ in millions)
Balance, January 1, 2016, $780
Service cost 80
Interest cost, discount rate, 5% 39
Gain due to changes in actuarial assumptions in 2016 (23)
Pension benefits paid (39)
Balance, December 31, 2016, $837
Plan Assets ($ in millions)
Balance, January 1, 2016 $820
Actual return on plan assets 49
(Expected return on plan assets, $54)
Cash contributions 90
Pension benefits paid (39)
Balance, December 31, 2016 $920
January 1, 2016, balances ($ in millions)
Pension asset $40
Prior service cost-AOCI (amortization $9 per year) 45
Net gain-AOCI (any amortization over 10 years) 142
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).)