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 $280,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required: Fill in the missing amounts. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in thousands.) X Answer is complete but not entirely correct. Prior Net Pension Plan Service Pension (Liability) ($ in thousands) PBO Cash I Asset $ Balance, Jan. 1, 2021 Service cost Interest cost, 5% $ $ (1,040) (124) (52) 0 Net Loss - AOCI $ 104 0 00 0 Cost - Assets AOCI $ 780 $ 266 0 0 001 00 62 0 Expense $ 0 124 52 (62) 0 0 (260) (124) (52) 62 0 Expected return on assets Adjust for: (26) 0 (26) (24) X 24 x o 0 0 0 0 Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2021 0 28 0 0 28 0 0 0 0 0 0 108 (50) 874 0 50 $ (1,138) 0 0 252 (28) 0 0 0 102 0 0 0 0 138 (108) 0 0 108 0 (264) $ $ $ $ $