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 $320,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Plan Pension Prior Service Cost - AOCI s 304.0 Net Loss - AOCI Net Pension (Liability) I Asset PBO Assets Expense Cash ($ in thousands) Balance, Jan. 1, 2021 $ (880.0) S 620.0 S 88.0 S (260.0) 108.0 Service cost Interest co 5% (44.0) (49.6) Expected return on assets Adjust for: Loss on assets 18.0 Amortization: Prior service cost Amortization: Net loss Gain on PBO 32.0 Prior service cost Cash funding Retiree benefits (92.0) Balance. Dec 31, 2021 $ (950.0) S 288.0 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 $320,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Plan Pension Prior Service Cost - AOCI s 304.0 Net Loss - AOCI Net Pension (Liability) I Asset PBO Assets Expense Cash ($ in thousands) Balance, Jan. 1, 2021 $ (880.0) S 620.0 S 88.0 S (260.0) 108.0 Service cost Interest co 5% (44.0) (49.6) Expected return on assets Adjust for: Loss on assets 18.0 Amortization: Prior service cost Amortization: Net loss Gain on PBO 32.0 Prior service cost Cash funding Retiree benefits (92.0) Balance. Dec 31, 2021 $ (950.0) S 288.0