Harrison Forklift's pension expense includes a service cost of $$28$ million. Harrison began the year with a pension liability of $$48$

million $($underfunded pension plan$).($$ in millions$)$

Interest cost, $$9$; expected return on assets, $$22$; amortization of net loss, $$6.$

Interest cost, $$24$; expected return on assets, $$18$; amortization of net gain, $$6.$

Interest cost, $$24$; expected return on assets, $$18$; amortization of net loss, $$6$; amortization of prior service $$7.$

Required:

Prepare the appropriate general journal entries to record Harrison's pension expense in each of the following independent situations

regarding the other $($non$-$service cost$)$ components of pension expense.

Note: 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 $10).$

Journal entry worksheet

Prepare the appropriate journal entry to record pension expense in situation $1.$

Note: Enter debits before credits.