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 $260,000. 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 Cost - AOCI $ 247.0 Plan Assets $ 560.0 Net Loss - AOCI $ 82.0 Pension Expense Net Pension (Liability) Asset $ (260.0) PBO $ (820.0) Cash 102.0 (41.0) (45.0) 15.01 ($ in thousands) Balance, Jan. 1, 2021 Service cost 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 Retiree benefits Balance, Dec 31, 2021 26.0 (86.0) $ (887.0) $ 560.0 $ 234.0 $ 97.0 $ 57.0 $ (234.0)