Harrison Forklift's pension expense includes a service cost of $12 million. Harrison began the year with a pension liability of $32 million (underfunded pension plan). 1. Interest cost, $8, expected return on assets, $6, amortization of net loss, $2 2. Interest cost, $8: expected return on assets, $6, amortization of net gain, $2. 3. Interest cost, $8, expected return on assets, $6; amortization of net loss, $2, amortization of prior service cost, $3 million Required: Prepare the appropriate general journal entries to record Harrison's pension expense in each of the above independent situations regarding the other (non-service cost) components of pension expense ($ in millions): (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).)