Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2011, are shown below:
![1668_254-B-A-P-P-B (387).png](https://secure.tutorsglobe.com/CMSImages/1668_254-B-A-P-P-B (387).png)
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.