The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2018: ($ in 000) Jan. 1 Dec. 31 $4,700 $4,980 3,745 4,010 5,430 5.875 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Interest (discount) rate, 6% Expected return on plan assets, 10% Prior service cost-AOCI (from Dec. 31, 2017, amendment) Net loss-AOCI Average remaining service life: 10 years Gain due to changes in actuarial assumptions Contributions to pension fund (end of year) Pension benefits paid (end of year) 900 563 50 400 355 Required: Prepare a pension spreadsheet that shows the relationships among the various pension balances, shows the changes in those balances, and computes pension expense for 2018. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in thousands (i.e. 200,000 should be entered as 200).) ($ in 000s) PBO Plan Assets Prior Service Cost-AOCI Net Loss- AOCI Pension Expense Cash Net Pension (Liability) / 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 00000