Pension data for Sterling Properties include the following: ($ in 000s) $116 550 600 Service cost, 2818 Projected benefit obligation, January 1, 2018 Plan assets (fair value), January 1, 2018 Prior service cost-AOCI (2018 amortization, $9) Net loss-AOCI (2018 amortization, $2) Interest rate, 8% Expected return on plan assets, 12% Actual return on plan assets, 13% 109 Required: Assume Sterling Properties prepares its financial statements according to International Financial Reporting Standards. interest rate on high grade corporate bonds, Determine the net pension cost thousand et pension cost