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 $260,000. 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 Net Pension Net Loss Pension PBO Plan Service Assets Cost - AOCI 560.0 $ 2470 -- AOCI Expense Cash ($ in thousands) Balance, Jan. 1, 2021 (Liability) TAsset (2600) $ (820.0) 82.0 Service cost 102.0 Interest cost, 5% (41.0) 410 (41.0) (44.8) Expected return on assets Adjust for: Loss on assets 15.0 Amortization: Prior service cost Amortization Net loss 26.0 Gain on PBO Prior service cost (86.0) Cash funding Retiree benefits $ 97.0 234.0 560.0 $ $ 9 (275.0) $ (887.0) 982 Balance, Dec 31, 2021