Pension data for Barry Financial Services Inc. include the following: ($ in 000s) Discount rate, 7% Expected return on plan assets, 12% Actual return on plan assets, 11% Service cost, 2016 $ 360 January 1, 2016: Projected benefit obligation 2,550 Accumulated benefit obligation 2,250 Plan assets (fair value) 2,650 Prior service costAOCI (2016 amortization, $50) 350 Net gainAOCI (2016 amortization, $8) 380 There were no changes in actuarial assumptions. December 31, 2016: Cash contributions to pension fund, December 31, 2016 295 Benefit payments to retirees, December 31, 2016 320 (For all requirements, enter your answers in thousands rounded to 1 decimal place (i.e., 5,500 should be entered as 5.5).) Required: 1. Determine pension expense for 2016. (Amounts to be deducted should be indicated with a minus