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 $160,000. 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
		Plan	Service	Net Loss	Pension		(Liability)
($ in thousands)	PBO	Assets	Cost AOCI	AOCI	Expense	Cash	/ Asset
Balance, Jan. 1, 2021	$(640.0)	$460.0	$152.0	$64.0			$(180.0)
Service cost					92.0
Interest cost, 5%	(32.0)
Expected return on assets					(37.0)
Adjust for:
Loss on assets				10.0
Amortization:
Prior service cost
Amortization:
Net loss
Gain on PBO							16.0
Prior service cost
Cash funding						(76.0)
Retiree benefits
Balance, Dec. 31, 2021	$(698.0)	$460.0	$144.0	$74.0	$55.0		$(164.0)