Exercise 17-15 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 2016, the pension formula was amended. creating a prior service cost of $280.000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter credit amounts with a minus sign and deblt amounts with a positive slgn.) Prior Plan Service Assets Cost - AOCI 780 S 208 [ Net Loss - AOCI 104 Pension Expense Net Pension (Liability) Asset S (260) PBO S (1.040) S Cash 124 (62.40) ($ in 000s) Balance, Jan. 1. 2018 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, 2018 (108) S (1,138) S 252