Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2018, are shown below: ($ in 000's) Case 1 Case 2 Case 3 Net loss (gain)-AOCI, Jan. 1 $ 320 $ (330) $ 260 2018 loss (gain) on plan assets (11) (8) 2 2018 loss (gain) on PBO (23) 16 (265) Accumulated benefit obligation, Jan. 1 (2,950) (2,550) (1, 450) Projected benefit obligation, Jan. 1 (3, 310) (2, 670) (1, 700) Fair value of plan assets, Jan. 1 2, 800 2, 700 1, 550 Average remaining service period 12 15 10 of active employees (years) 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 2018. 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2019