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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. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Prior Net Pension Plan Service Net Loss Penst PBO Assets Cost - AOCI - AOCI Expense Cash (Liability) 1 Asset $ (260.0) $ (680.0) $ 420.0 $ 114.0 $ 680 880 (34.0) (S 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: (33.6) 810 Net loss Gain on PBO 12.0 Drior canvien root Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Prior Net Pension Plan Service Net Loss Pension PBO Assets Cost-AOCI AOCI Expense Cash ($ in thousands) Balance, Jan. 1, 2021 Service cost (Liability) TAsset $ (260.0) $ (680.0) $ 420.0 $ 114.0 $ 68.0 88.0 (34.0) 7.6) Interest cost, 5% Expected retum on assets Adjust for Loss on assets 8.0 Amortization: Prior service cost Amortization Net loss 12.0 Gain on PBO (72.0) Prior service cost Cash funding Retiree benefits Balance Dec. 31. 2021 $ (740.0) $ 108.0