Harrison Forklift's pension expense includes a service cost of $$10$ million. Harrison began the year with a pension liability of $$28$ million

$($underfunded pension plan$).($$ in millions$)$

Interest cost, $$6$; expected return on assets, $$4$; amortization of net loss, $$2.$

Interest cost, $$6$; expected return on assets, $$4$; amortization of net gain, $$2.$

Interest cost, $$6$; expected return on assets, $$4$; 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 $10).$

Journal entry worksheet

Prepare the appropriate journal entry to record pension expense in situation $1.$

Note: Enter debits before credits.