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 2022, the pension formula was amended, creating a prior service cost of $280,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year, as well as, the previous two years. Required: Fill in the missing amounts. Note: Enter your answers in thousands (i.e., 5,500 should be entered as 5.5). Enter credit amounts with a minus sign. Answer is not complete. ($ in thousands) PBO Plan Assets $ Balance, January 1, 2024 $ 780.0 Prior Service Cost- AOCI $ 266.0 $ Net Loss - AOCI Pension Expense Cash 104.0 Service cost (1,040.0) (124.0) 124.0 Interest cost, 5% (52.0) 52.0 Expected return on assets 62.4 (62.4) Adjust for: Loss on assets (26.0) 26.0 Amortization: Prior service cost Amortization: (14.0) Net Pension (Liability) / Asset $ (260.0) (124.0) (52.0) 62.4 (26.0) 14.0 0.0 Net loss Gain on PBO Prior service cost Cash funding 28.0 0.0 108.0 0.0 0.0 (28.0) Retiree benefits $ Balance, December 31, 2024 $ 924.4 $ 252.0 $ 102.0 $ 127.6 (1,138.0) 0.0 28.0 0.0 (108.0) $ (371.6)