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 2022, the pension formula was amended. creating a prior service cost of $240,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year, as well as, the previous two years. Required: Fill in the missing amounts. Note: Enter your answers in thousands (I.e., 5,500 should be entered as 5.5). Enter credit amounts with a minus sign. ($ in thousands) Balance, January 1, 2024 Service cost Interest cost, 5% Expected return on assets Adjust for: Loss on assets Amortization: Prior service cost Amortization: Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, December 31, 2024 Prior Service Cost-AOCI $(1.000.0) $ 740.0 S 228.0 $ 100.0 PBO (50.0) $(1,096.0) Plan Assets $ 740.0 Net Loss - AOCI S 216.0 $ 24.0 Pension Expense 124.0 S 120.0 (59.2) 60.8 Cash (104.0) Net Pension (Liability) / Asset $ $ (260.0) 24.0 (236.0)