A partially completed pension spreadsheet showing the relationships among the elements that comprise the denned benent 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.) Prior (5 in thousands) Balance, Jan 1, 2021 PBO Plan Assels Service Cost-AOCI Net Loss Pension -AOCI Expense Net Pension (Liability) Cash Asset $ (820.0) $ 560.0 $ 247.0 S 82.0 $ (260.0) Service cost 102.0 (41.0) Interest cost, 5% Expected return on assets Adjust for Loss on assets Amortization Prior service cost Amortization Nel loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec 31, 2021 5 (887 0) S 234.0 15.0 (448) (86.0) 26.0