Exercise 17-15 (Algo) Pension spreadsheet [LO17-8] 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 $160,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) ($ in thousands) PBO Plan Assets Prior Service Net Loss Cost - AOCI Balance, Jan. 1, 2021 $ (920.0) S 660.0 $ 152.0 - AOCI $ Pension Expense Cash 92.0 Service cost 112.0 (46.0) 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 20.0 (52.8) (96.0) Retiree benefits Balance. Dec. 31, 2021 $ (1,012.0) S 660.0 $ 144.0 S 112.0 $ 59.2 Net Pension (Liability) /Asset S (260.0) 16.0 S (244.0)