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 2016, 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 credit amounts with a minus sign and debit amounts with a positive sign.) Net Pension Prior Plan Service Net Loss Pension (Liability) (S in 000s) - AOCI PBO Assets Cost- AQCI Expense Cash /Asset S (1,020) Balance, Jan. 1, 2018 760 247 102 (260) Service cost 122 Interest cost, 5% (51) (60.80) Expected retum on assets Adjust for Loss on assets 25 Amortization: Prior service cost Amortization: Net loss Gain on PBO 26 Prior service cost (106) Cash funding Retiree benefits Balance, Dec. 31, 2018 S (1,117) S 234