Harrison Forklift determined its pension expense to be $14 million in 2017.

Required: Prepare the appropriate journal entries to record Harrisons pension expense and funding in each of following independent situations.

1. Harrison contributed $14 million to the pension fund at the end of 2017.
2. Harrison contributed $11 million to the pension fund at the end of 2017.
3. Harrison contributed $16 million to the pension fund at the end of 2017.