1026 SECTION 3 Liabilities and Shareholders' Equity Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: E 17-13 Determining the amortization of net loss or net gain L017-6 Case 3 $ 260 Net loss (gain)-AOCI, Jan. 1 2021 loss (gain) on plan assets 2021 toss (pain) on PBO Accumulated benefit obligation, Jan, 1 Projected benefit obligation, Jan. 1 Fair value of plan assets, Jan. 1 Average remaining service period of active employees tyears) Case 1 $ 320 (11) (23) (2.950) (3.3101 2.800 12 ($ in thousands) Case 2 $ (330) (8) 16 (2,550) (2,670) 2.700 15 (265) (1.450) (1.700) 1,550 10 Required: 1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2021 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022