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 2016, the pension formula was amended, creating a prior service cost of $340,000. 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 credit amounts with a minus sign and debit amounts with a positive sign.) Prior Service Plan Net Loss Pension Net Pension (Liability) I Asset $ (260) PBO Assets Expense Cash ($ in 000s) Balance, Jan. 1, 2018 Cost - AOCI - AOCI $ 323 $ 90 $ (900) $ 640 Service cost 110 (45) (51.20) Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization: 19 Prior service cost Amortization: Net loss Gain on PBO 34 Required: Fill in the missing amounts. (Enter credit amounts with a minus sign and debit amounts with a positive si Prior Net Pension Plan Service Net Loss Pension (Liability) I Asset PBO Assets Cost - AOCI - AOCI Expense Cash $ (900) $ 640 $ 323 $ 90 (260) 110 ($ in 000s) Balance, Jan. 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets (45) (51.20) 19 Amortization: Prior service cost Amortization: Net loss Gain on PBO 34 Prior service cost Cash funding (94) Retiree benefits Balance, Dec. 31, 2018 $ (971) $ 306