Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: (27) 4 Net loss (gain)-AOCI, Jan. 1 2021 loss (gain) on plan assets 2021 loss (gain) on PBO 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 Case 2 Case 3 $ 339 $ (417) $ 289 (30) (42) 35 (298) (3,140) (2,740) (1,640) (3,500) (2,860) (1,890) 2,990 2,890 1,740 14 16 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. 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 $ 339 $ 417 Case 3 $ 289 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss $ 339 $ 417 $ 289 Required 1 Required 2 For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. (An and loss amounts should be indicated by a minus sign.) Case 1 $ 339 ($ in thousands) Case 2 $ (417) Case 3 $ 289 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI $ 339 $ (417) $ 289