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 $280,000. 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				Net Pension
		Plan	Service	Net Loss	Pension		(Liability)
($ in thousands)	PBO	Assets	Cost AOCI	AOCI	Expense	Cash	/ Asset
Balance, Jan. 1, 2021	$(1,040.0)	$780.0	$266.0	$104.0	n	$0.0selected answer correct	$(260.0)
Service cost		0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	124.0	0.0selected answer correct
Interest cost, 5%	(52.0)	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	not attempted	0.0selected answer correct
Expected return on assets					(62.4)	0.0selected answer correct
Adjust for:
Loss on assets	0.0selected answer correct		0.0selected answer correct	26.0	0.0selected answer correct	0.0selected answer correct
Amortization:
Prior service cost							n
Amortization:
Net loss	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct
Gain on PBO	n	0.0selected answer correct	0.0selected answer correct		0.0selected answer correct	0.0selected answer correct	28.0
Prior service cost	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct
Cash funding	0.0selected answer correct		0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	(108.0)
Retiree benefits			0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct	0.0selected answer correct
Balance, Dec. 31, 2021	$(1,138.0)	$780.0	$252.0	$130.0	$61.6		$(232.0)