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, $5 million. Prepare the appropriate general journal entries to record Harrison's pension expense in each of the above independent situations regarding the other components of pension expense ($ in millions). 1. Prepare the appropriate journal entry to record pension expense in situation 1 above. 2. 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.