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 $260,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) ($ in thousands) PBO Plan Assets Balance, Jan. 1, 2021 $ (1,020.0) $ 760.0 Prior Service Cost - AOCI $ 247.0 Net Loss Pension -AOCI Expense Cash $ 102.0 Service cost 122.0 (51.0) Interest cost, 5% 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 Balance, Dec. 31, 2021 $ (1,117.0) $ 234.0 25.0 (60.8) (106.0) Net Pension (Liability) /Asset $ (260.0) 26.0