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 $240,000. 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 PBO Assets Cost - AOCI - AOCI $(1,000.0) $ 740.0 $ 228.0 $ 100.0 Pension Expense Net Pension (Liability) I Asset $ (260.0) Cash 120.0 (50.0) (59.2) 24.0 ($ 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 24.0 (104.0) $(1,096.0) $ 740.0 $ 216.0 $ 124.0 $ 60.8 $ (236.0)