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 $260,000. 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.) (5 in thousands) PBO Plan Assets Prior Service Cost-AOCI Net Loss Pension -AOCI Expense Cash Balance. Jan. 1. 2021 $ (820.0) $ 560.0 $ 247.0 $ 82.0 Service cost 102.0 Interest cost. 5% (41.0) 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 15.0 (44.8) (88.0) Balance. Dec. 31, 2021 $ (887.0) S 560.0 $ 234.0 $ 97.0 $ 57.2 Net Pension (Liability) Asset $ (200.0) 28.0 $ (234.0)