Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: ($ in thousands) Case 1 Case 2 Case 3: Net loss (gain)-ADCI, Jan. 1 2021 loss (gain) on plan assets 2021 loss (gain) on PBO 339 (30) $ (417) (27) S 289 4 (42) 35 Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 (3,140) (2,740) (298) (1,640) Fair value of plan assets, Jan. 1 (3,500) 2,990 (2,860) (1,898) 2,890 1,740 Average remaining service period of active employees (years) 14 16 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 2021. 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022, Complete this question by entering your answers in the tabs below. Required 1 Required 2 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. (Input all amounts as positive values.) Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss Case 1 $ (S in thousands) Case 2 Case 3 339 $ 417 $ 289 Required 3 Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. (Amounts to be deducted and loss amounts should be indicated by a minus sign.) January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI (S in thousands) Case 1 $ Case 2 Case 3 339 $ (417) $ 289 < Required 1 Required 2