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 w amended, creating a prior service cost of $140,000. 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 Net Pension Plan Service Net Loss Pension (Liability) S in 000s) PBO AssetsCost-AOCI-AOCI ExpenseCash I Asset $ (660)440 13366 S (220) Balance, Jan. 1, 2018 Service cost Interest cost 5% Expected return on assets Adjust for 90 (33) (41) Loss on assets Prior service cost Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2018S 14 (74) (719) 440 $ S75 S 49 s (206)