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 $180,000. 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 PBO Assets Cost - AOCI -AOCI $ (620.0) $ 480,0 $ 1710 $ 620 Pension Expense Net Pension (Liability I Asset $ (1400) Cash 94.0 (31.0) (38.4) 11.0 (5 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 Cash funding Retiree benefits Balance, Dec 31, 2021 18.0 (78.0) $ (677.0) s 480.0 $ 1620 5 73.0 $ 55.6 $ (1220) 21502 (e W 11 tv MacBook Pro