158. Hall of Fame Co. has a defined benefit pension plan. Two alternative possibilities for pension-related data for the current calendar year are shown below: Case 1 Case 2 Newloss (zain), Jan 1 S( 230.000) $210.000 Loss (gain) on plan assets (6.090) 2.000 Loss (gain ) on PBQ 12 000 (220.000) ABO. Jan. 1 (1.500,000) (1.350.000} PRO. Jan. 1 (1,700,000 (1.600.600} Plan assets, Jan 1 2,000 000 1.450.000 Average remaining service peried of active employees ( years) 12 Required: 1) For each independent case, calculate amortization of the net loss or gain that should be included as a component of pension expense for the current year. 2) Determine the net loss or gain as of December 31 of the current year