5. Johnson Corp, has a defined benefit pension plan. Two alternative possibilities for pension-related data for the current calendar year are shown below: Case 1 Case 2 Not loss (gain), Jan. 1 $240,000 $1230,000) Loss (gain) on plan assets (8.000) (6.000) Loss (gain) on PBO (17,000) 12.000 ABO, Jan. 1 (1.900,000) (1,300,000) PBO, Jan. 1 (2.500,000) (1.700.000) Plan assets. Jan. 1 2.100.000 2.000.000 Average remaining service period of active employees (years) 10 Required: For each independent case, calculate amortization of the net loss or gain that should be included as a component of pension expense for the current year