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
Net loss (gain), Jan. 1	$(249,800	)	$228,000
Loss (gain) on plan assets	(6,900	)	2,900
Loss (gain) on PBO	12,900		(229,000	)
ABO, Jan. 1	(1,590,000	)	(1,440,000	)
PBO, Jan. 1	(1,790,000	)	(1,690,000	)
Plan assets, Jan.1	2,090,000		1,540,000
Average remaining service period of active employees (years)	12		10

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. (Input all amounts as positive values.)

2.	Determine the net loss or gain as of December 31 of the current year. (Amounts to be deducted and loss amounts should be indicated by a minus sign.)