The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2016:

	($ in 000s)
	Jan. 1			Dec. 31
Projected benefit obligation	$	5,700		$	5,980
Accumulated benefit obligation		3,795			4,110
Plan assets (fair value)		6,930			7,375
Interest (discount) rate, 7%
Expected return on plan assets, 10%
Prior service costAOCI (from Dec. 31, 2015, amendment)		1,000
Net lossAOCI		713
Average remaining service life: 10 years
Gain due to changes in actuarial assumptions					70
Contributions to pension fund (end of year)					500
Pension benefits paid (end of year)					455

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).)

($ in 000s)	PBO	Plan Assets	Prior Service CostAOCI	Net LossAOCI	Pension Expense	Cash	Net Pension (Liability) / Asset
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