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				Net Pension
		Plan	Service	Net Loss	Pension		(Liability)
($ in 000s)	PBO	Assets	Cost AOCI	AOCI	Expense	Cash	/ Asset
Balance, Jan. 1, 2018	$(620)	$480	$171	$62			$(140)
Service cost					94
Interest cost, 5%	(31)
Expected return on assets					(39)
Adjust for:
Loss on assets				11
Amortization:
Prior service cost
Amortization:
Net loss
Gain on PBO							18
Prior service cost
Cash funding						(78)
Retiree benefits
Balance, Dec. 31, 2018	$(677)	$480	$162	$73	$55		$(122)