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) - MOCI, Jan 1 2021 loss (gain) on plan assets 2021 loss (gain) on PBO Accumulated benefit obligation, Jan. 1. Project ed benefit obligation, Jan. 1 Fair value of plan assets, Jan. 1 Average remaining service period of active employees (years) ($ in thousands) Case 1 Case 2 Case 3 $ 327 $ (357) $ 276 (18) (15) 5 (30) 23 (292) (3, 020) (2, 620) (1, 520) (3, 380) (2, 740) (1, 770) 2,870 2, 770 1, 620 13 16 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.) ($ in thousands) Case 1 Case 2 $ 327 $ 357 Case 3 $ 276 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss 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.) Case 1 $ 327 ($ in thousands) Case 2 $ (357) Case 3 $ 276 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI