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 $120,000. 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. Enter credit amounts with a minus sign and debit amounts with a positive sign.) (5 in thousands) Balance, Jan 1, 2021 PHO $ (800) $ Plan Assets Prior Service Cost-AOCI Net Loss AOCE Pension Net Pension (Liability) Cash Asset 600 S 114 S 80 5 (200) Service cost (118) 0 84 (118) Interest cost, 5% (40) 10 0 49 or (49) Expected return on assets 0 58 0 10 (48) 0 68 Adjust for Loss on assets 10 (23) 0 5 107 (23) Amortization Prior service cost OF 0 50 01 (50) Amortization Net loss of 10 01 0 Gain on PBO Prior service cost 22 0 (22) 10 12 O 10 0 0 Cash funding 102 0 of 068) 102 Retiree benefits 11 10 1 Balance, Dec 31, 2021 $ (862) $ 748 $ 108 35 (218)