The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2018: ($ in 000s) Jan. 1 Dec. 31 Projected benefit obligation $6,000 $6,280 Accumulated benefit obligation 3,810 4,140 Plan assets (fair value) 7,380 7,825 Interest (discount) rate, 78 Expected return on plan assets, 10% Prior service cost-AOCI (from Dec. 31, 2017, amendment) 1,030 Net loss-AOCI 758 Average remaining service life: 10 years Gain due to changes in actuarial 76 assumptions Contributions to pension fund (end of year) 530 Pension benefits paid (end of year) 485 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).) Answer is complete but not entirely correct. Net (5 in 000s) PBO Plan Assets Prior Service Cost- AOCI 1,030 Net Loss- AOCI Pension Expense Cash 7,380 758 (6,000) (421) (420 Pension (Llability) I Asset 1,380 (421) (420) 738 421 420 738 (738 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 (338) 338 (338 (103 103 (20) 76 20% (76) 78 En LENAN