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 $160,000. 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.) Plan Assets $ 460.0 Prior Service Cost - AOCI $ 152.0 PBO $ (640.0) Net Loss - AOCI $ 64.0 Pension Expense Net Pension (Liability) Asset $ (180.0) Cash 92.01 (32.0) (37.0)| 10.01 ($ in thousands) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2021 16.0 (76.0) $ (698.0) $ 144.0