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 $2022,$ 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.