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, $5 million Required Prepare the appropriate general journal entries to record Harrison's pension expense in each of the following independent situations regarding the other components of pension expense ($ 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).)