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 $280,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Prior Net Pension Plan Service Net Loss Pension (Liability) ($ in thousands) PBO Assets Cost - AOCI - AOCI Expense Cash Asset Balance, Jan. 1, 2021 $ (840.0) $ 580.0 $ 266.0 $ 84.0 $ (260.0) Service cost 104.0 Interest cost, 5% (42.0) Expected return on assets (46.4) Adjust for: Loss on assets 16.0 Amortization: Prior service cost Amortization: Net loss Gain on PBO 28.0 Prior service cost Cash funding (88.0) Retiree benefits Balance, Dec. 31, 2021 $ (908.0) $ 252.0