Harrison Forklift's pension expense includes a service cost of $22 million. Harrison began the year with a pension liability of $42 million (underfunded pension plan).

1.	Interest cost, $10; expected return on assets, $16; amortization of net loss, $5.
2.	Interest cost, $18; expected return on assets, $13; amortization of net gain, $5.
3.	Interest cost, $18; expected return on assets, $13; amortization of net loss, $5; amortization of prior service cost, $6 million.

Required:

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).