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	$	323		$	(343	)	$	263
2021 loss (gain) on plan assets		(14	)		(11	)		5
2021 loss (gain) on PBO		(26	)		19			(268	)
Accumulated benefit obligation, Jan. 1		(2,980	)		(2,580	)		(1,480	)
Projected benefit obligation, Jan. 1		(3,340	)		(2,700	)		(1,730	)
Fair value of plan assets, Jan. 1		2,830			2,730			1,580
Average remaining service period of active employees (years)		12			14			9

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.

For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2022. (Amounts to be deducted and loss amounts should be indicated by a minus sign.)

	($ in thousands)
	Case 1	Case 2	Case 3
January 1, 2021 net loss (gain)	$323	$(343)	$263
Loss (gain) on plan assets	14	11	5
Amortization	0	5	10
Loss (gain) on PBO	26	19	268
January 1, 2022 net loss or (gain) - AOCI	$363	$(308)	$546