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 $200,000. The expected rate 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 Loss Plan Service PBO Assets Cost - AOCI $ (600.0) $ 500.0 $ 190.0 Pension Expense Net Pension (Liability) / Asset $ (100.0) - AOCI Cash $ 60.0 96.0 ($ in thousands) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets (30.0) (40.0) 12.0 Amortization: Prior service cost Amortization: Net loss Gain on PBO 20.0 (80.0) Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2021 $ (656.0) $ 500.0 $ 180.0 $ 72.0 $ 56.0 $ (80.0)