The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2021 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Interest (discount) rate, 7% Expected return on plan assets, 10% Prior service cost-AOCI (from Dec. 31, 2020, amendment) Net loss-ADCI 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) ($ in 000s) Jan. 1 $ 5,700 3,795 Dec. 31 $ 5,980 4,110 6,930 7,375 1,000 713 70 500 455 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 2021. (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).) Prepare a pension spreadsheet that shows the relationships among the various pension balances, shows the changes in those balances, and computes pension expense for 2021. (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).) Check m ($ in 000s) PBO Plan Assets Prior Service Cost-AOCI Net Loss- AOCI Pension Expense Cash Net Pension (Liability) Asset Balance, Jan 1, 2021 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, 2021 0