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. 

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()s indicate credits; Prior Net Pension Plan Service Cost / Net Loss / Pension AOCI debits otherwise (Liability)/ ($ in thousands) РВO Assets AOCI Expense Cash Asset Balance, Jan. 1, 2021 (800) 600 114 80 (200) Service cost 84 Interest cost, 5% (40) Expected return on assets Adjust for: (48) Loss on assets 6 Amortization: Prior service cost Amortization: Net loss Gain on PBO 12 Prior service cost Cash funding (68) Retiree benefits Balance, Dec. 31, 2021 (862) 108