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 2016, 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 credit amounts with a minus sign and debit amounts with a positive sign.) Prior Plan Assets S 600 Service Cost - AOCI S 114 Net Loss - AOCI $ 80 Pension Expense PBO S (800) Net Pension (Llability) / Asset $ (200) Cash (40) (48.00) (5 in 000s) Balance, Jan 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization: Prior service cost Amortization: Not loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec 31, 2018 $ (862) $ 108