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	$	4,300			$	4,580
Accumulated benefit obligation		3,725				3,970
Plan assets (fair value)		4,830				5,275
Interest (discount) rate, 9%
Expected return on plan assets, 10%
Prior service costAOCI (from Dec. 31, 2017, amendment)		860
Net lossAOCI		503
Average remaining service life: 10 years
Gain due to changes in actuarial assumptions						42
Contributions to pension fund (end of year)						360
Pension benefits paid (end of year)						315

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).)