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	(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 of active employees (years)	12	15	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 2018.

2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2019.