Harrison Forklift's pension expense includes a service cost of $19 million. Harrison began the year with a pension liability of $46 million (underfunded pension plan). 1. Interest cost, $7; expected return on assets, $13; amortization of net loss, $4. 2. Interest cost, $15; expected return on assets, $11; amortization of net gain, $4. 3. Interest cost, $15; expected return on assets, $11; amortization of net loss, $4; amortization of prior service cost, $5 million. Required: Prepare the appropriate general journal entries to record Harrison's pension expense in each of the above independent situations regarding the other (non-service cost) components of pension expense ($ 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).) View transaction list X: 1 Prepare the appropriate journal entry to record pension expense in situation 1 above. tuation 1 Prepare the appropriate journal entry to record pension expense in situation 2 above. 3 Prepare the appropriate journal entry to record pension expense in situation 3 above. Credit Abbott and Abbott has a noncontributory, defined benefit pension plan. At December 31, 2021, Abbott and Abbott received the following information: Projected Benefit Obligation Balance, January 1 ($ in millions) $125 Service cost 22 Interest cost 15 Benefits paid (8) Balance, December 31 $154 Plan Assets Balance, January 1 Actual return on plan assets Contributions 2021 $75 10 22 Benefits paid (8) Balance, December 31 $99 The expected long-term rate of return on plan assets was 12%. There was no prior service cost and a negligible net loss-AOCI on January 1, 2021. Required: 1. Determine Abbott and Abbott's pension expense for 2021. 2. Prepare the journal entries to record Abbott and Abbott's (a) pension expense, (b) funding, and (c) payment for 2021. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine Abbott and Abbott's pension expense for 2021. Pension expense million Required 1 Required 2 Prepare the journal entries to record Abbott and Abbott's (a) pension expense, (b) funding, and (c) payment for 2021. (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).) View transaction Illst X: A Record the pension expense. B Record the funding of plan assets. C Record the payment of benefits. Credit