Harrison Forklift's pension expense includes a service cost of $13 million. Harrison began the year with a pension liability of $34 million (underfunded pension plan). ($ in millions) 1. Interest cost, $9, expected return on assets, $7, amortization of net loss, $2. 2. Interest cost, $9, expected return on assets, $7, amortization of net gain, $2. 3. Interest cost, $9, expected return on assets, $7; amortization of net loss, $2, amortization of prior service cost, $3. 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).