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