Show working notes please.

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 $300,000. 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.) Pension Expense Net Pension (Liability) I Asset $ (260.0) Prior Plan Service Net Loss PBO Assets Cost - AOCI - AOCI $ (860.0) $ 600.0 $ 285.0 $ 86.0 (240,000.0) (43.0) Cash 106.0 (48.0) 17.0 (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: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2021 30.0 (90.0) $ (929.0) $ 600.0 $ 270.0 $ 103.0 $ 58.0 (230.0)