Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: Net loss (gain)-ADCI, Jan. 1 2021 loss (gain) on plan assets 2021 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) Required: Case 1 (5 in thousands) Case 2 Case 3 $ 320 $ (330) $ 260 (11) (8) 2 (23) 16 (265) (2,950) (2,550) (1,450) (3,310) (2,670) (1,700) 2,800 12 2,700 15 1,550 10 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