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: Net loss (gain), Jan. 1 Loss (gain) on plan assets Loss (gain) on PBO ABO, Jan. 1 PBO, Jan. 1 Plan assets, Jan. 1 Average remaining service period of active employees (years) Case 1 Case 2 S (214,600) $ 196,000 (5,300) 1,300 11,300 (213,000) (1,430,000) (1,280,000) (1,630,000) (1,530,000) 1,930,000 1,380,000 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. 2. Determine the net loss or gain as of December 31 of the current year. Complete this question by entering your answers in the tabs below. Required 1 Required 2 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.) Case 1 Case 2 Net loss or gain Less: 10% corridor Excess Service period Amortization $ 0 $ 0 0 0