Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1,2021 , are shown below: 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-AOCl or net gain-AOCl as of January 1,2022