Exercise $17-4($Algo$)$ Recording pension expense $[$L$017-6,17-7]$

Harrison Forklift's pension expense includes a service cost of $$22$ million. Harrison began the year with a pension liability of $$42$

million $($underfunded pension plan$).($ $ in millions$)$

Interest cost, $$10$; expected return on assets, $$16$; amortization of net loss, $$5.$

Interest cost, $$18$; expected return on assets, $$13$; amortization of net gain, $$5.$

Interest cost, $$18$; expected return on assets, $$13$; amortization of net loss, $$5$; amortization of prior service cost, $$6.$

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.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers

in millions $($i$.$e$.,10,000,000$ should be entered as $10).$

Journal entry worksheet

Prepare the appropriate journal entry to record pension expense in situation $1.$

Note: Enter debits before credits.