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 $140,000. 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 Assets Cost - AOCI - AOCI S (660.0) S 440,0 s 133.0 $ 66.0 Pension Expense Net Pension (Liability) Asset S (220.0) PBO Cash 90.0 (33.0) (35.2) ($ in thousands) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization Prior service cost Amortization: Net loss Gain on PBO Prior service cost 9.0 14.0 Cash funding (74.0) Retiree benefits Balance, Dec. 31, 2021 $ (719.0) S 440.0 S 126.0 $ 75.0 $ 54.8 S (206.0)