Harrison Forklift's pension expense includes a service cost of $16 million. Harrison began the year with a pension liability of $40 million (underfunded pension plan).

1. Interest cost, $12; expected return on assets, $10; amortization of net loss, $3.

2.Interest cost, $12; expected return on assets, $9; amortization of net gain, $3.

3. Interest cost, $12; expected return on assets, $9; amortization of net loss, $3; amortization of prior service cost, $4 million.

Required:

Prepare the appropriate general journal entries to record Harrison's pension expense in each of the following independent situations regarding the other 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).)