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Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension - related data at January 1 , 2 0 2 4

Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1,2024, are shown below:
\table[[,($ in thousands)],[Net loss (gain)-AOCI, January 1,Case 1,Case 2,Case 3,],[2024 loss (gain) on plan assets,$340,$(410),281,],[2024 loss (gain) on PBO,(31),(28),6,],[Accumulated benefit obligation, January 1,(43),36,(290),],[Projected benefit obligation, January 1,(3,150),(2,750),(1,650),],[Fair value of plan assets, January 1,(3,510),(2,870),(1,900),],[Average remaining service period of active employees,3,000,2,900,1,750,],[(years),10,12,7,]]
Required:
For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2024.
For each independent case, determine the net loss-AOCl or net gain-AOCl as of January 1,2025.
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