Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2011, are shown below:

Required:
1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2011.
2. For each independent case, determine the net loss€“AOCI or net gain€“AOCI as of January 1,2012.

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S in 000s Case 1Case 2 Case 3 $ 320S-330 260 Net loss (gainAOC, Jan. 1 2011 loss (gain) on plan assets 2011 loss (gain) on PBO Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 Fair value of plan assets, Jan 1 Average remaining service period of active employees 1 (8 (23 16(265) (2,950 (2,550 1,450) (3,310 (2,670 (1.700) 2,700 1,550 2,800