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

	($ in 000s)
	Jan. 1			Dec. 31
Projected benefit obligation	$	4,700		$	4,980
Accumulated benefit obligation		3,745			4,010
Plan assets (fair value)		5,430			5,875
Interest (discount) rate, 6%
Expected return on plan assets, 10%
Prior service costAOCI (from Dec. 31, 2015, amendment)		900
Net lossAOCI		563
Average remaining service life: 10 years
Gain due to changes in actuarial assumptions					50
Contributions to pension fund (end of year)					400
Pension benefits paid (end of year)					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 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 Service Plan Assets Cost-AOCI Net Loss-Pension (Liability) Asset (S in 000s) Cash AOCI Expense Balance, Jan. 1, 2016 (4,700) 5,430 900 563 730 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 (4,700) 5,430 900 563 730