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 $100,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Prior Plan Service Net Loss Pension Net Pension (Liability) I Asset PBO Assets Cost - AOCI - AOCI Expense Cash ($ in thousands) Balance, Jan. 1, 2021 $ (700.0) $ 400.0 $ 95.0 $ 70.0 $ (300.0) Service cost 86.0 (35.0) Interest cost, 5% Expected return on assets Adjust for: (32.0) Loss on assets 7.0 Amortization: Prior service cost Amortization: Net loss Gain on PBO 10.0 Prior service cost (70.0) Cash funding Retiree benefits Balance, Dec. 31, 2021 $ (761.0) $ 90.0