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)-AOCI, 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) ($ in thousands) Case 2 $ (360) (18) 26 Case 1 $ 330 (21) (33) (3,050) (3,410) 2,900 14 (2,650) (2,770) 2,800 16 Case 3 $ 279 8 (295) (1,550) (1,800) 1,650 11 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. 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 $ $ 330 ($ in thousands) Case 2 $ 330 $ 0 360 360 0 Case 3 $ $ 279 279 0 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 > Case 1 $ $ ($ in thousands) Case 2 330 $ 330 $ (360) (360) Case 3 $ $ 279 279