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 $$180,000.$ The expected rate of return on assets was $8\%,$ and the average remaining service life of the active employee group is $20$ years in the current year as well as the previous two years.Required:Fill in the missing amounts. $($Enter your answers in thousands rounded to $1$ decimal place.$)$PriorNet PensionPlanServiceNet LossPension$($Liability$)($$ in thousands$)$PBOAssetsCost $-$ AOCI$-$ AOCIExpenseCash$/$ AssetBalance, Jan. $1,2021$$ $(620\mathrm{.}0)$$$480\mathrm{.}0$$$171\mathrm{.}0$$$62\mathrm{.}07$$$(140\mathrm{.}0)$Service cost$94\mathrm{.}0$Interest cost, $5\%(31\mathrm{.}0)$Expected return on assets$(38\mathrm{.}4)$Adjust for:Loss on assets$11\mathrm{.}0$Amortization:Prior service costAmortization:Net lossGain on PBO$18\mathrm{.}0$Prior service costCash funding$(78\mathrm{.}0)$Retiree benefitsBalance. Dec. $31.2021$$$(677\mathrm{.}0$$$480\mathrm{.}0$$$162\mathrm{.}0$$$73\mathrm{.}0|$$$55\mathrm{.}6$ l$$(122\mathrm{.}0)$