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 Net Pension Pension Net Loss - AOCI Plan Service PBO Assets Cost - AOCI $ (600.0) $ 500.00 $ 190.0 Expense ($ in thousands) Balance, Jan. 1, 2021 Cash (Liability) / Asset $ (100.0) $ 60.0 Service cost 96.0 Interest cost, 5% (30.0) (40.0) Expected return on assets Adjust for: Loss on assets Amortization: 12.0 Prior service cost Amortization: Net loss 20.0 Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2021 (80.0) $ (656.0) $ 180.0