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 $220,000. 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 PBO Assets $ (580.0) 5 520.0 Prior Service Net Loss Cost - AOCI - AOCI $ 209.0 $ 58.0 Pension Expense Net Pension (Liability) I Asset S (60.0) Cash 98.0 (29.0) (416) 13.0 ($ 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 22.0 (82.0) $ (635.0) $ 520.0 S 198.0 $ 71.0 $ 56.4 $ (38.0)