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).

Interest cost, $9; expected return on assets, $15; amortization of net loss, $4.

Interest cost, $17; expected return on assets, $13; amortization of net gain, $4.

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):