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 $180,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year, as well as, the previous two years. Required: Fill in the missing amounts. Note: Enter your answers in thousands (i.e., 5,500 should be entered as 5.5). Enter credit amounts with a minus sign. ($ 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 PBO Plan Assets (31.0) $ (620.0) $ 480.0 $ Prior Service Cost - AOCI 171.0 $ (677.0) $ 480.0 $ 162.0 Net Loss - AOCI $ 62.0 $ 11.0 73.0 Pension Expense $ 94.0 (38.4) 55.6 Cash (78.0) Net Pension (Liability) / Asset $ $ (140.0) 18.0 (122.0)