Exercise 17-15 (Algo) Pension spreadsheet (L017-8] 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 $120,000. 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. During the year, the PBO is reduced by $12 from an estimate change. Retiree benefits paid during the year equal $50. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Prior Service Plan Net Loss Pension Cost - AOCI -AOCI Expense Cash PBO Assets $ 680.00 $ 420.0 88.0 $ 114.00 $ 68.0 88.0 (33.6) 8.01 ($ 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 Cash funding Retiree benefits Balance, Dec. 31, 2021 (72.0) (50.0) $ 1,054,0 s (50.0) 370.00 $ 108.0 $ 7608 54.4