Harrison Forklift's pension expense includes a service cost of $18 million. Harrison began the year with a pension liability of $44 million (underfunded pension plan).

Interest cost, $6; expected return on assets, $12; amortization of net loss, $4.

Interest cost, $14; expected return on assets, $10; amortization of net gain, $4.

Interest cost, $14; expected return on assets, $10; amortization of net loss, $4; amortization of prior service cost, $5 million.

Required: Prepare the appropriate general journal entries to record Harrisons 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).)