Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2011, are shown below:
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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 2011.
2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1,2012.