The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2021:

	($ in 000s)
	Jan. 1				Dec. 31
Projected benefit obligation	$	6,100			$	6,380
Accumulated benefit obligation		3,815				4,150
Plan assets (fair value)		7,530				7,975
Interest (discount) rate, 8%
Expected return on plan assets, 10%
Prior service costAOCI (from Dec. 31, 2020, amendment)		1,040
Net lossAOCI		773
Average remaining service life: 10 years
Gain due to changes in actuarial assumptions						78
Contributions to pension fund (end of year)						540
Pension benefits paid (end of year)						495

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).)