A partially completed pension spreadsheet showing the relationships among the elements that comprise the define 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 $180,000. 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 th previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Pension Expense Net Pension (Liability) I Asset $ (260.0) Prior Plan Service Net Loss PBO Assets Cost - AOCI - AOCI $ (940.0) $ 680.0 $ 171.0 $ 94.0 114.0 (470) (33.0) Cash 114.0 (54.4) 21.0 ($ in thousands) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec 31, 2021 18.0 (98.0) $(1,033.0) $ 680.0 $ 162.0 $ 115.0 $ 59.6 $ (242.0)