Net loss (gain)-AOCI, Jan. 1 2021 loss (gain) on plan assets 2021 loss (gain) on PBO Accumulated benefit obligation, Jan. 1 Projected 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 $ 324 $ (340) $ 270 (15) (12) (27) 20 (275) (2,990) (2,590) (1,490) (3,350) (2,710) (1,740) 2,840 2,740 1,590 10 11 8 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. Complete this question by entering your answers in the tabs below. 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 $ 324 $ 340 Case 3 $ 270 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss