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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 2014, the pension formula was amended, creating a prior service cost of $280,000. 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. (Negative amounts should be indicated by a minus sign. Enter your answers in thousands (i.e., 200,000 should be entered as 200).)

$ IN 000'S	PBO	PLAN ASSETS	PRIOR SERVICE COST AOCI	NET LOSS AOCI	PENSION EXP	CASH	NET PENSION LIABILITY/ASSET
balance 1/1/16	-1040	780	266	104			-260
service cost	-124				124
interest cost 5%	-52				52
exp return on assets					-60
adjust for:
loss on assets		-26		26
Amortization:
Prior service cost
Amortization:
Net Loss
Gain on PBO							28
Prior svce. cost
Cash funding		108				-108
Retiree Benefits
Bal 12/31/16	1138	862	252	130	116		-232

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