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 $220,000. 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 Service Cost - AOCI $ 209.0 Plan Assets $ 520,0 Net Loss - AOCI $ 58.0 Pension Expense Net Pension (Liability) Asset $ (60.0) PBO $ (580.0) Cash 98.0 (29.0) (42.0) 13.0 (S 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 22.0 (82.0) $ (635.0) $ 520.0 $ 198.00 $ 71.0 $ 56.0 $ (38.0)