The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2021: (S in 000) 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 (from Dec. 31, 2020, amendment) 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) 980 683 480 435 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 2021. (Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in thousands (ie. 200,000 should be entered as 200).) (5 in 000) Plan Assets PBO Prior Service Net Loss Cost-AOCIAOCI Net Pension (Liability) Pension Expense Balance, Jan. 1. 2021 Service cost Interest.com Expected return on assets Adjust for