Harrison Forklift's pension expense includes a service cost of $20 million. Harrison began the year with a pension liability of $40 million (underfunded pension plan). 1. Interest cost, $8; expected return on assets, $14; amortization of net loss, $4. 2. Interest cost, $16; expected return on assets, $12; amortization of net gain, $4. 3. Interest cost, $16; expected return on assets, $12; 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).) Journal entry worksheet 1 2 3 Prepare the appropriate journal entry to record pension expense in situation 1 above. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 2 3 Prepare the appropriate journal entry to record pension expense in situation 2 above. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 2 3 Prepare the appropriate journal entry to record pension expense in situation 3 above. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal