Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: Net loss (gain)-AOCI, Jan. 1 2021 loss (gain) on plan assets 2021 loss (gain) on PRO Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 Fair value of plan assets, Jan. 1 Average remaining service period of active employees (years) $ in thousands) Case 1 Cake 2 Case 3 $ 337 $ (407) $ 297 (28) (25) 5 (40) 33 (301) (3,120) (2,720) (1,620) (3,480) (2,840) (1,870) 2,970 2,870 1,720 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 loss-AOCI or net gain-AOCI as of January 1, 2022, 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 $ 337 $ 407 $ Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss 297 0 0 0 Required 2