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 Plan Service Net Loss PBO Assets Cost - AOCI - AOCI $ (840.0) 5 580.00 $ 288.00 $ 84.0 Pension Expense Net Pension (Liability) Asset $ 260,0) Cash (S in thousands) Balance, Jan. 1.2021 Service cost Interest cost, 5% Expected return on assets 1040 (42.0) (48.4) Adjust for: 16.0 Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on P30 Prior service cost Cash funding Retiree benefits Balance, Dec 31, 2021 28.0 (88.0) $ (908.0) 580.0 $ 252.0 s 100.0 $ 57.6 S (232.0)