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 $100,000. The expected rate of return on assets was 8%, and the average remaining service life of the active employee group is 20 years in the current year as well as the previous two years. Required:Copy the incomplete spreadsheet and fill in the missing amounts.()s indicate credits; debits otherwise ($ in 000s) PBO Plan Prior Net Pension Cash Net Pension Assets Service Cost Loss Expense (Liability)/ AssetBalance, Jan. 1, 2016 (800) 600 114 80 (200)Service cost 84Interest cost, 5% (40)Expected return- on assets (48)Adjust for: Loss on assets 6Amortization:Prior service costAmortization:Net lossGain on PBO 12Prior service cost 0Cash funding (68)Retiree benefitsBalance, Dec. 31,- 2016 (862) 108