Exercise 17-15 Pension spreadsheet (L017-8] 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 2016, the pension formula was amended, creating a prior service cost of $200,000. 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.) Net Pension Pension (Liability) is in 000) Plan Service Net Loss PBO Assets Cost-AOCI - AOCI (000) $ 5003 1905 Expense Cash Asset Balance, Jan 1. 2018 S (100) Service COST Interest cost 5% Expected retum on assets (40.00 Adjust for Amortization Prior service cost Amortization: Net loss 20 Gain on P60 Prior service cost Cash funding (30) Retiree benefits Balance Dec 31, 2018 S 650 180