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 $200,000. 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 $ (960.0) $ 700.0 $ 190.0 $ 96.0 Pension Expense Net Pension (Liability) I Asset $ (260.0) Cash ($ in thousands) Balance, Jan. 1, 2021 Service cost Interest cost, 5% 116.0 (48.0) (56.0) Expected return on assets Adjust for: Loss on assets 22.0 Amortization: Prior service cost Amortization: Net loss Gain on PBO 20.0 Prior service cost (100.0) Cash funding Retiree benefits Balance, Dec. 31, 2021 $(1,054.0) $ 180.0