Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2016, are shown below: ($ in 000s) Case 2 Case 1 Net loss (gain)-AOCI, Jan. 1 2016 loss (gain) on plan assets 2016 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) $ 320 (11) (23) (2,950) (3,310) 2,800 $ (330) (8) 16 (2,550) (2,670) 2,700 15 Case 3 $ 260 2 (265) (1,450) (1,700) 1,550 12 10 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 2016. 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2017