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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 $180,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter your answers in thousands rounded to 1 decimal place.) Prior Net Pension Plan Service Net Loss Pension (Liability) ($ in thousands) PBO Assets Cost - AOCI - AOCI Expense Cash I Asset Balance, Jan. 1, 2021 $ (620.0) $ 480.0 $ 171.0 $ 62.0 $ 0.0 $ 0.0 $ (140.0) 0.0 X Service cost 0.0 X 0.0 0.0 0.0 94.0 0.0 (31.0) 0.0 0.0 0.0 0.0 0.0 0.0 Interest cost, 5% Expected return on assets Adjust for: 0.0 0.0 X 0.0 0.0 (38.4) 0.0 0.0 Loss on assets 0.0 0.0 0.0 11.0 0.0 0.0 0.0 X Amortization: Prior service cost 0.0 0.0 0.0 X 0.0 0.0 X 0.0 0.0 Amortization: Net loss 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Gain on PBO 0.0 X 0.0 0.0 0.0 0.0 0.0 18.0 Prior service cost 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Cash funding 0.0 0.0 0.0 0.0 0.0 (78.0) 0.0 Retiree benefits 50.0 0.0 0.0 0.0 0.0 0.0 (50.0) $ 430.0 Balance, Dec. 31, 2021 $ (677.0) $ 162.0 $ 73.0 $ 55.6 $ (122.0)