The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2018 ($ in 000s) Jan. 1 $5,700 3,795 6,930 Dec. 31 $5,980 4,110 7,375 Projected benefit obligation Ac cumulated benefit obligation Plan assets (fair value) Interest (discount) rate, Expected return on plan assets, 10% Prior service cost-AOCI (from Dec. 31, 2017, amendment) Net loss-AOCI Average remaining service life: 10 years Gain due to changes in actuarial assumptions Contributions to pension fund (end of year) Pension benefits paid (end of year) 7% 1,000 713 70 500 455 Required Prepare a pension spreadsheet that shows the relationships among the various pension balances, shows the changes in those balances, and computes pension expense for 2018. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in thousands (i.e. 200,000 should be entered as 200).) Net Pension Prior Service Plan Assets Cost-AOCI Net Loss-Pension Expense ($ in 000s) PBO Cash (Liability) AOCI Asset Balance, Jan. 1, 2018 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, 2018 0 0 0 The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2018 ($ in 000s) Jan. 1 $5,700 3,795 6,930 Dec. 31 $5,980 4,110 7,375 Projected benefit obligation Ac cumulated benefit obligation Plan assets (fair value) Interest (discount) rate, Expected return on plan assets, 10% Prior service cost-AOCI (from Dec. 31, 2017, amendment) Net loss-AOCI Average remaining service life: 10 years Gain due to changes in actuarial assumptions Contributions to pension fund (end of year) Pension benefits paid (end of year) 7% 1,000 713 70 500 455 Required Prepare a pension spreadsheet that shows the relationships among the various pension balances, shows the changes in those balances, and computes pension expense for 2018. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in thousands (i.e. 200,000 should be entered as 200).) Net Pension Prior Service Plan Assets Cost-AOCI Net Loss-Pension Expense ($ in 000s) PBO Cash (Liability) AOCI Asset Balance, Jan. 1, 2018 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, 2018 0 0 0