Harrison Forklift's pension expense includes a service cost of $21 million. Harrison began the year with a pension liability of $41 million (underfunded pension plan).

1.	Interest cost, $9; expected return on assets, $15; amortization of net loss, $4.
2.	Interest cost, $17; expected return on assets, $13; amortization of net gain, $4.
3.	Interest cost, $17; expected return on assets, $13; 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):

Prepare the appropriate journal entry to record pension expense in situation 1,2 and 3 above.

2 9 1 above. Note: Enter debits before credits. Transaction General Journal Debit Credit