The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2016 S in 000s Jan. 1 Dec. 31 $5,500 $5,780 3,785 4,090 6,630 7,075 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Interest (discount) rate, 8% Expected return on plan assets, 10% Prior service cost-AOCI (fom Dec. 31, 2015, amendment)980 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) 683 480 435 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).) Net Pension Prior ServiceNet LossPension (S in 000s) Plan Assets Cost-AOCI PBO Cash (Liability)/ Asset AOCI Expense Balance, Jan. 1, 2016 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, 2016