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	$	5,200			$	5,480
Accumulated benefit obligation		3,770				4,060
Plan assets (fair value)		6,180				6,625
Interest (discount) rate, 8%
Expected return on plan assets, 10%
Prior service cost?AOCI (from Dec. 31, 2017, amendment)		950
Net loss?AOCI		638
Average remaining service life: 10 years
Gain due to changes in actuarial assumptions						60
Contributions to pension fund (end of year)						450
Pension benefits paid (end of year)						405

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 CostAOCI	Net LossAOCI	Pension Expense	Cash	Net Pension (Liability) / Asset
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