_{Harrison Forklift's pension expense includes a service cost of $24 million. Harrison began the year with a pension liability of $44 million (underfunded pension plan).}

1.	Interest cost, $12; expected return on assets, $18; amortization of net loss, $5.
2.	Interest cost, $20; expected return on assets, $15; amortization of net gain, $5.
3.	Interest cost, $20; expected return on assets, $15; 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). (If no entry is required for a particular transaction, 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).)}