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 $120,000. 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 Cost - AOCI Net Loss - AOCI Pension Expense Net Pension (Liability) I Asset (S in thousands) PBO Assets Cash $ (680.0) $ 420.0 $ 114.0 $ 68.0 $ (260.0) 88.0 (34.0) (33.6) 8.0 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 12.0 (72.0) $ (740.0) $ 108.0