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 $280,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) X Answer is complete but not entirely correct. Prior Net Pension Plan Service Net Loss Pension (Liability) - AOCI Expense Cash I Asset ($ in thousands) Balance, Jan. 1, 2021 Service cost $ 84.0 $ 0.0 $ 0.0 $ (260.0) Cost - PBO Assets AOCI $ (840.0) $ 580.0 $ 266.0 (124.0) X 0.0 0.0 (42.0) 0.0 0.0 0.0 62.0 X 0.0 0.0 104.0 0.0 0.0 52.0 X 0.0 (124.0) X (52.0) X 62.0 X 0.0 (46.4) 0.0 Interest cost, 5% Expected return on assets Adjust for: Loss on assets 0.0 (26.0) X 0.0 16.0 0.0 0.0 (26.0) X Amortization: Prior service cost 0.0 0.0 (14.0) 0.0 (14.0) X 0.0 0.0 Amortization: Net loss 0.0 0.0 0.0 0.0 0.0 0.0 0.0 SIS Gain on PBO 28.0 0.0 0.0 0.0 0.0 28.0 (28.0) 0.0 Prior service cost VUO 0.0 O 0.0 0.0 OOOOOO 0.0 0.0 0.0 Cash funding 0.0 108.0 X 0.0 0.0 0.0 108.0 X UU (88.0) 0.0 Retiree benefits 50.0 0.0 0.0 0.0 (50.0) $ 674.0 0.0 $ (264.0) Balance, Dec. 31, 2021 $ (908.0) $ 252.0 $ 72.0 $ 95.6