Harrison Forklift's pension expense includes a service cost of $$20$ million. Harrison began the year with a pension liability of $$40$ million $($underfunded pension plan$).($$ in millions$)$

Interest cost, $$8$; expected return on assets, $$14$; amortization of net loss, $$4.$

Interest cost, $$16$; expected return on assets, $$12$; amortization of net gain, $$4.$

Interest cost, $$16$; expected return on assets, $$12$; amortization of net loss, $$4$; amortization of prior service cost, $$5.$

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 $10).$