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 2016, 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:
Copy the incomplete spreadsheet and fill in the missing amounts.

Prior ()s indicate credits; debits otherwise ($ in thousands) Balance, Jan. 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for: Net Pension (Liability)/ Asset Plan Service Net Pension PBO AssetsCost LossExpense Cash (800) 600 114 80 (200) 84 (48) Loss on assets 6 Amortization Prior service cost Amortization: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2018 12 0 (68) 862 108