Exercise $17-15($Algo$)$ Pension spreadsheet $[$LO$17-8]$

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 $$140,000.$ 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.$)$

$\backslash$table$[[,,$Prior,,,,Net Pension$],[,,$Plan,Service,Net Loss,Pension,,$($Liability$)],[($$ in thousands$),$PBO,Assets,Cost$-$AOCl,$-$AOCl,Expense,Cash,IAsset$],[$Balance$,$ Jan. $1,2021,$$ $(660\mathrm{.}0),$$ $440\mathrm{.}0,$$ $133\mathrm{.}0,$$ $66\mathrm{.}0,,,$$ $(220\mathrm{.}0)],[$Service cost$,,,,,90\mathrm{.}0,,],[$Interest cost$,5\%,(33\mathrm{.}0),,,,,,],[$Expected return on assets,,,,,$(35\mathrm{.}2),,],[$Adjust for:,,,,,,,$],[$Loss on assets,,,,$9\mathrm{.}0,,,],[$Amortization:$,,,,,,,],[$Prior service cost,,,,,,,$],[$Amortization:$,,,,,,,],[$Net loss,,,,,,,$],[$Gain on PBO,,,,,,,$14\mathrm{.}0],[$Prior service cost,,,,,,,$],[$Cash funding,,,,,,$(74\mathrm{.}0),],[$Retiree benefits,,,,,,,$],[$Balance$,$ Dec. $31,2021,$$ $(719\mathrm{.}0),$$ $440\mathrm{.}0,$$ $126\mathrm{.}0,$$ $75\mathrm{.}0,$$ $54\mathrm{.}8,,$$ $(206\mathrm{.}0)]]$