Exercise 17-13 Determining the amortization of net loss or net gain (L017-6] Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2018, are shown below: Net loss (gain)-AOCI, Jan. 1 2018 loss (gain) on plan assets 2018 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) ($ in 800's) Case 1 Case 2 Case 3 $ 322 $ (340) $ 256 (13) (10) (25) 18 (267) (2,970) (2,570) (1,470) (3,330) (2,690) (1,720) 2,820 2,720 1,570 14 17 12 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 2018 2. For each independent case determine the net loss-AOCI or net gain-AOCI as of January 1, 2019