E $17-4$ Recording pension expense $[017-6,[017-7$

Harrison Forklift's pension expense includes a service cost of $$10$ million. Harrison began the year with a pension liability of $$28$

million $($underfunded pension plan$).$

Required:

Prepare the appropriate general journal entries to record Harrison's pension expense in each of the following independent situations

regarding the other $($non$-$service cost$)$ components of pension expense $($$ in millions$)$:

Interest cost, $$6$; expected return on assets, $$4$; amortization of net loss, $$2.$

$2.$ Interest cost, $$6$; expected return on assets, $$4$; amortization of net gain, $$2.$

Interest cost, $$6$; expected return on assets, $$4$; amortization of net loss, $$2$; amortization of prior service cost, $$3$ million.