Harrison Forklift's pension expense includes a service cost of $26 million. Harrison began the year with a pension liability of $46 million (underfunded pension plan).

1.	Interest cost, $7; expected return on assets, $20; amortization of net loss, $6.
2.	Interest cost, $22; expected return on assets, $16; amortization of net gain, $6.
3.	Interest cost, $22; expected return on assets, $16; amortization of net loss, $6; amortization of prior service cost, $7 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).