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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

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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 $200,000. 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.) X Answer is complete but not entirely Plan Pension (Liability) Service PBO Assets $ 190,0 $ $ (6000) (960) (30,0) 000 S 5000 0.00 60.0 960 TOO 000 (400) 00 Cash Asset 100s (100.0) 0.0096.0) 10.00 / (30.090 HOO 000 00 02.0) 40.0 11.00 000 (120) 100 120 00 ($ in thousands) Balance, Jan 1, 2021 Service COS Interest cost 5% Expected return on assets Adulto Lomon assets Amortization: Prior service cost Amortation Netloss Gain on PBO Prior Service Cash funding Retiren beste Balance Dec 31 2021 0.0 0.0 (60) INS T AGOO 0.0 100 DODOVINO 000 2001 00 1800 WH000 HS (980) 500 S 169460) 5 5580

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