Exercise 17-13 (Algo) Determining the amortization of net loss or net gain (LO17-6] Case 2 Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: (5 in thousands) Case 1 Case 3 Net loss (gain) AOCI, Jan. 1 $ 2021 loss (gain) on plan assets $ (371) $ (22) (19) 2021 loss (gain) on PBO Accumulated benefit obligation, Jan. 1 (34) (300) (3,060) (2,660) (1,560) Projected benefit obligation, Jan. 1 (3,420) Fair value of plan assets, Jan. 1 (2,780) (1,810) 2,910 2,810 1,660 Average remaining service period of active employees (years) 331 291 9 27 12 15 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