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 $ 4,400 $ 4,680

Accumulated benefit obligation 3,730 3,980

Plan assets (fair value) 4,980 5,425

Interest (discount) rate, 6%

Expected return on plan assets, 10%

Prior service costAOCI (from Dec. 31, 2017, amendment) 870

Net lossAOCI 518

Average remaining service life: 10 years

Gain due to changes in actuarial assumptions 44

Contributions to pension fund (end of year) 370

Pension benefits paid (end of year) 325

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).)

($ in 000s) PBO Plan Assets Prior Service Cost-AOCI 870 Cash Net Loss- AOCI 5181 Pension Expense 4,980 (4,400) (385) (264) Net Pension (Liability) / Asset 580 (385) (264) 498 385 264 (498) 498 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 Cash funding Retiree benefits Bal., Dec. 31, 2018 (5,049) 5,478 870 518 151 429