Problem $10$ Hicks Cable Company Pension$-$Related Data $($January $1,2024)$ Description Case $1$ Case $2$ Case $3$ Net loss $($gain$)$ AOCI, Jan. $1$ $$288$ $$(363)$ $$2342024$ loss $($gain$)$ on plan assets $$(12)$ $$(7)$ $$22024$ loss $($gain$)$ on PBO $$(25)$ $$14$ $$(292)$ Accumulated benefit obligation, Jan. $1$ $$(3,245)$ $$(2,295)$ $$(1,595)$ Projected benefit obligation, Jan. $1$ $$(3,641)$ $$(2,403)$ $$(1,530)$ Fair value of plan assets, Jan. $1$ $$2,520$ $$2,970$ $$1,705$ Average remaining service period of active employees $($years$)13$ years $14$ years $11$ years 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 $2024.2.$ For each independent case, determine the net loss$$AOCI or net gain$$AOCI as of January $1,2025.$