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 $2022,$ the pension formula was amended,

creating a prior service cost of $$160,000.$ 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.

Note: Enter your answers in thousands $($i$.$e$.,5,500$ should be entered as $5\mathrm{.}5).$

Enter credit amounts with a minus sign.

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 $2022,$ the pension formula was amended, creating a prior service cost of $$160,000.$ 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.