The following pension-related data pertain to Broward Company’s defined benefit plan for 20X2: ($ in 000s) Jan. 1 Dec. 31 Projected benefit obligation Plan assets (fair value) Expected return on plan assets, 10% Net loss-AOCI Gain due to changes in actuarial assumptions Pension benefits paid (end of year) Required: $ 4,300 $ 4,830 503 4,580 5,275 Accumulated benefit obligation 3,725 3,970 Interest (discount) rate, 9% Prior service cost-AOCI (from Dec. 31, 20X1, amendment) 860 Average remaining s