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 $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 credit amounts with a minus sign and debit amounts with a positive sign.) Prior Plan PBO Assets $ (1,020) $ 760 Service Cost - AOCI $ 247 Net Loss - AOCI $ 102 Pension Expense Net Pension (Liability) I Asset $ (260) Cash 122 ($ in 000s) Balance, Jan. 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets (51) (60.80) 25 Amortization: Prior service cost 26 Amortization: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2018 (106) $ (1,117) $ 234