12 Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: 10 points ($ in thousands) Case 1 Case 2 Case 3 $ 336 $ (394) $ 277 (27) (24) 6 (39) 32 (281) (3,110) (2,710) (1,610) (3,470) (2,830) (1,860) 2,960 2,860 Net loss (gain) AOCI, Jan. 1 2021 loss (gain) on plan assets 2021 loss (gain) 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 (years) eBook Print 1,719 References 10 12 7 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 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. (Input all amounts as positive values.) ($ in thousands) Case 1 Case 2 Case 3 $ 336 $ 394 $ 277 Net gain or loss Less: Corridor amount $ 336 $ 394 $ 277 Excess, if any Service period (years) Amortization of gain or loss O 0 Required 1 Required 2 For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. (Amounts to be deducted and loss amounts should be indicated by a minus sign.) ($ in thousands) Case 1 Case 2 Case 3 $ 336 $ (394) $ 277 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI $ 336 $ (394) $ 277