Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below:

	($ in thousands)
	Case 1			Case 2			Case 3
Net loss (gain)AOCI, Jan. 1	$	334		$	(392	)	$	288
2021 loss (gain) on plan assets		(25	)		(22	)		4
2021 loss (gain) on PBO		(37	)		30			(294	)
Accumulated benefit obligation, Jan. 1		(3,090	)		(2,690	)		(1,590	)
Projected benefit obligation, Jan. 1		(3,450	)		(2,810	)		(1,840	)
Fair value of plan assets, Jan. 1		2,940			2,840			1,690
Average remaining service period of active employees (years)		15			18			13

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 lossAOCI or net gainAOCI 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 Case 3 Net gain or loss $ 334 $ 392 $ 288 Less: Corridor amount 334 $ 392 $ 288 Excess, if any Service period (years) Amortization of gain or loss 0 0 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.) ($ in thousands) Case 1 Case 2 Case 3 $ 334 $ (392) $ 288 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI 334 (392) 288