Vrable Corporation Has a Defined Benefit Pension Plan

Vrable Corporation has a defined benefit pension plan. Two alternative possibilities for pension-related data for the current calendar year are shown below:
Required:
For each independent case, calculate amortization of the net loss or gain that should be included as a component of pension expense for the current year.
$\begin{array}{lrr} &{\text { Case 1 }} &{\text { Case 2 }} \\\text { Net loss (gain), Jan. 1 } & \$ 240,000 & \$(230,000) \\\text { Loss (gain) on plan assets } & (8,000) & (6,000) \\\text { Loss (gain) on PBO } & (17,000) & 12,000 \\\text { ABO, Jan. 1 } & (1,900,000) & (1,500,000) \\\text { PBO, Jan. 1 } & (2,500,000) & (1,700,000)\\\text { Plan assets, Jan } 1&2,100,000&2,000,000\\\text { Average remaining service period }\\\text { of active employees (years) }&10&12\end{array}$