Problem 17-15 (Algo) Comprehensive-pension elements; spreadsheet (L017-8] The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2021: ($ in 000) Jan. 1 Dec. 31 $ 4,900 $5,180 3,755 4,030 5,730 6,175 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Interest (discount) rate, 8 Expected return on plan assets, 108 Prior service cost-AOCI (from Dec. 31, 2020, amendment) Net loss-ACI Average remaining service life: 10 years Gain due to changes in actuarial assumptions Contributions to pension fund (end of year) Pension benefits paid (end of year) 920 593 54 420 375 Required: Prepare a pension spreadsheet that shows the relationships among the various pension balances, shows the changes in those balances, and computes pension expense for 2021. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in thousands (.e. 200,000 should be entered as 200).) Cash Net Loss- AOCI PBO Net Pension (Liability) Asset Prior Service Cost-AOCI Pension Expense ($ in 000) Plan Assets Balance, Jan. 1, 2021 Service cost Interest cost Expected return on assets Adjust for: Loss on assets Amortization of Prior service cost Net loss Gain on PBO Cash funding Retiree benefits Bal., Dec 31, 2021 0 0 0 0 0 4 Prev 10 of 10 !!! Next