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 $260,000. 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.) Plan Net Loss Pension Prior Service Cost - AOCI $ 247.0 Net Pension (Liability) I Asset ($ in thousands) PBO Assets - AOCI Expense Cash Balance, Jan. 1, 2021 $ 560.0 $ 82.0 $ Service cost $ (820.0) (102.0) (41.0) 102.0 (260.0) (102.0) (41.0) (44.8) 41.0 44.8 (44.8) Interest cost, 5% Expected return on assets Adjust for: Loss on assets (15.0) 15.0 (15.0) Amortization: Prior service cost Amortization: Net loss Gain on PBO 26.0 Prior service cost Cash funding Retiree benefits 86.0 (86.0) 86.0 Balance, Dec. 31, 2021 $ (887.0) $ 675.8 $ 234.0 $ 97.0 $ 98.2 $ (350.8)