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 2016, 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. Required: Fill in the missing amounts. (Enter credit amounts with a minus sign and debit amounts with a positive sign.) Prior Plan Service PBO Assets Cost - AOCI $ (620) $ 480 $ 171 Net Loss - AOCI $ 62 Pension Expense Net Pension (Liability) Asset $ (140) Cash 94 ($ in 000s) Balance, Jan. 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for: (31) (38.40) Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on PBO L (78) Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2018 ] $ (677)| 162 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 2016, 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. Required: Fill in the missing amounts. (Enter credit amounts with a minus sign and debit amounts with a positive sign.) Prior Plan Service PBO Assets Cost - AOCI $ (620) $ 480 $ 171 Net Loss - AOCI $ 62 Pension Expense Net Pension (Liability) Asset $ (140) Cash 94 ($ in 000s) Balance, Jan. 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for: (31) (38.40) Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on PBO L (78) Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2018 ] $ (677)| 162