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.) Net Pension (Liability) Plan Net Loss Pension Prior Service Cost - AOCI $ 266.0 ($ in thousands) PBO Assets - AOCI Expense Cash I Asset Balance, Jan. 1, 2021 $ (840.0)| $ 580.0 $ 84.0 $ (260.0) Service cost 104.0 (42.0) (46.4) Interest cost, 5% Expected return on assets Adjust for: Loss on assets 16.0 Amortization: Prior service cost Amortization: Net loss 28.0 Gain on PBO Prior service cost Cash funding (88.0) Retiree benefits Balance, Dec. 31, 2021 $ (908.0) $ 580.0 $ 252.0 $ 100.0 $ 57.6 $ (232.0)