The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2016: (S in 000s) Jan. 1 Dec. 31 S5,000 $5,280 3,780 4,040 5,880 6,325 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Interest (discount) rate, 6% Expected return on plan assets, 10% Prior service cost-AOCI (from Dec. 31, 2015, amendment) Net loss-AOCI Average remaining service life: 10 years Gain due to changes in actuarial assumptions Contributions to pension Pension benefits paid (end of year) 930 56 430 385 fund (end of year) 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 2016. (Negative amounts should be indicated with a minus sign. Enter your answers in thousands (i.e. 200,000 should be entered as 200).) Net Pension Prior Service Net Loss-Pension S in 000s) PBO Plan Assets Cash (Liability)! Asset Cost-AOCI AOCI Balance, Jan. 1, 2016 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, 2016