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 $200,000. 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 Net Pension (Liability) / Asset $ (100) Plan Service Net Loss Pension Assets Cost- AOCI-AOCI Expense Cash ($ in 000s) PBO Balance, Jan. 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for: S (600)S 500$190$ 60 96 (30) (38)