Herring Wholesale Company has a defined benefit pension plan. On January 1, 2018, the following pension related data were available (s in 000s) Net gain-AOCI Accumulated benefit obligation Projected benefit obligatiorn Fair value of plan assets Average remaining service period of active employees (expected to remain constant for the next several years) $270 1,870 1,900 1,800 16years The rate of return on plan assets during 2018 was 9%, although it was expected to be 10%. The actuary revised assumptions regarding the PBO at the end of the year, resulting in a $30,000 decrease in the estimate of that obligation Requirec 1. Calculate any amortization of the net gain that should be included as a component of net pension expense for 2018 2. Assume the net pension expense for 2018, not including the amortization of the net gain component, is $332,000. What is pension expense for the year? 3. Determine the net loss-AOCI or net gain-AOCI as of January 1, 2019 Amount amortized to 2018 pension expense thousand thousand thousand Pension expense -AOCi, end of 2018 (beg. of 2019)