Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below:

	($ in thousands)
	Case 1			Case 2			Case 3
Net loss (gain)AOCI, Jan. 1	$	337		$	(407	)	$	297
2021 loss (gain) on plan assets		(28	)		(25	)		5
2021 loss (gain) on PBO		(40	)		33			(301	)
Accumulated benefit obligation, Jan. 1		(3,120	)		(2,720	)		(1,620	)
Projected benefit obligation, Jan. 1		(3,480	)		(2,840	)		(1,870	)
Fair value of plan assets, Jan. 1		2,970			2,870			1,720
Average remaining service period of active employees (years)		12			15			10

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 2021. 2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2022.

Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2021. (Input all amounts as positive values.) ($ in thousands) Case 1 Case 2 $ 337 $ 407 Case 3 $ 297 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss Required 1 Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. (Amounts to be deducted and loss amounts should be indicated by a minus sign.) ($ in thousands) Case 2 Case 1 Case 3 337 $ (407) $ 297 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI