6 Exercise 17-15 (Algo) Pension spreadsheet [LO17-8] 2.85 points eBook A partially completed pension spreadsheet showing the relationships among the elements that comprise the defined benefit pension plan of Universal Products is given below. The actuary's discount rate is 5%. At the end of 2019, the pension formula was amended, creating a prior service cost of $200,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) + Hint ($ in thousands) PBO Plan Assets References Balance, Jan. 1, 2021 $ (960.0) Prior Service Net Loss Cost - AOCI - AOCI $ 700.0 $ 190.0 $ Pension Expense Net Pension (Liability) Cash /Asset 96.0 $ (260.0) Service cost 116.0 (48.0) Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on PBO Prior service cost Cash funding 22.0 (56.0) Retiree benefits Balance, Dec. 31, 2021 $ (1,054.0) S 700.0 $ 180.0 $ 118.0 $ 60.0 (100.0) 20.0 S (240.0)