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	$	325		$	(345	)	$	265
2021 loss (gain) on plan assets		(16	)		(13	)		2
2021 loss (gain) on PBO		(28	)		21			(270	)
Accumulated benefit obligation, Jan. 1		(3,000	)		(2,600	)		(1,500	)
Projected benefit obligation, Jan. 1		(3,360	)		(2,720	)		(1,750	)
Fair value of plan assets, Jan. 1		2,850			2,750			1,600
Average remaining service period of active employees (years)		12			14			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.

($ in thousands) Case 2 Case 1 Case 3 $ 325 $ 345 $ 265 336 275 175 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss $ 0 $ 70 $ 90 12 14 10 $ 0 $ 5 $ 9 Required 1 Required 2 For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. and loss amounts should be indicated by a minus sign.) Case 1 ($ in thousands) Case 2 $ (345) Case 3 $ 325 $ 265 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI $ 325 $ (345) $ 265