Harrison Forklift's pension expense includes a service cost of $25 million. Harrison began the year with a pension liability of $45 million (underfunded pension plan).

1. Interest cost, $6; expected return on assets, $19; amortization of net loss, $5.
2. Interest cost, $21; expected return on assets, $16; amortization of net gain, $5.
3. Interest cost, $21; expected return on assets, $16; amortization of net loss, $5; amortization of prior service cost, $6 million.

Required: Prepare the appropriate general journal entries to record Harrisons pension expense in each of the above independent situations regarding the other (non-service cost) 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).)

Journal entry worksheet Prepare the appropriate journal entry to record pension expense in situation 1 above. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal