A partially completed pension spreadsheet showing the relationships among the elements that comprise the defooJ i-enefit pension plan of Universal Products is given below The actuary's discount rate is 5% At the end of 2014. the pension formula was amended, creating a prior service cost of $120,000 The expected rate of return on assets was 8%. and the average remaining service life of the active employee group is 20 years m the current year as well as the previous two years Required: Fill in the missing amounts