The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2016:

The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2016 ($ in 000s) Jan. 1 Dec. 31 $5,200$5,480 3,7704,060 6,1806,625 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Interest (discount) rate, 8% Expected return on plan assets, 10% Prior service cost-AOCI (from Dec. 31, 2015, 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) 950 638 60 450 405 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 2016. (Negative amounts should be indicated with a minus sign. Enter your answers in thousands (i.e. 200,000 should be entered as 200).)