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 $300,000. 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.) Net Pension (Liabil Prior Plan Bervice Not Loss PRO Assets Cost-AOCI - AOCI $ (8000) $ 600 05 28505 860 Pension Expense Cash $ 2000) 1060 (43.0) (480) 17.0 (5 in thousando) Balance, Jan 1, 2021 Service cost Interest cost 5% Expected retum on assets Adjust for Loss on assos Amortization Prior service cont Amortation Nat loss Gain on PBO Prior service Cash funding Retiree benefits 30.0 (90.0)