E 17-13 Determining the amortization of net loss or net gain Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: Sin thousands) Case 1 Case 2 Case 3 Not loss (gain)-AOCI, Jan. 1 $ 320 $ (330) $ 260 2021 loss (gain) on plan assets (11) (8) 2 2021 loss (gain) on PBO (23) 16 (265) Accumulated benefit obligation, Jan 1 (2.950) (2.550) (1.450) Projected benefit obligation, Jan 1 (3.310) (2.670) (1.700) Fair value of plan assets, Jan. 1 2.800 2.700 1.550 Average remaining service period 12 15 10 of active employees (years) 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-AOC as of January 1, 2022