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 $340,000. 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.)

Prior Service Pension Plan Assets $ 640.0 Net Pension (Liability) I Asset $ (260.0) Net Loss - AOCI $ 90.0 PBO $ (900.0) Expense Cash Cost - AOCI $ 323.0 110.0 ($ in thousands) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: (45.0) (45.0) (51.0) Loss on assets 19.01 Amortization: Prior service cost Amortization: Net loss 0.0 0.0 Gain on PBO 34.0 (34.0) 34.0 0.0 Prior service cost 00 0.0 0.0 Cash funding (94.0)| Retiree benefits Balance, Dec. 31, 2021 $ (971.0) $ 640.00 $ 306.0 $ 75.0 $ 59.0 $ (271.0)