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.

($ in thousands) Case 1 Case 2 $ 323 $ 343 Case 3 $ 263 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss 323 $ 343 $ 263 Case 1 $ 323 ($ in thousands) Case 2 $ (343) Case 3 $ 263 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI $ 323 $ (343) $ 263