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 $340,000. 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.) Prior Service Cost - AOCI $ 323.0 Plan Assets $ 640.0 Net Loss - AOCI $ 90.0 Pension Expense Net Pension (Liability) Asset $ (260.0) PBO (900.0) Cash $ 110.0 (45.0) ($ in thousands) Balance, Jan. 1, 2021 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization: (51.0) 19.0 Prior service cost 34.0 Amortization: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2021 (94.0) $ (971.0) 0 $ 306. 1