Harrison Forklift's pension expense includes a service cost of $27 million. Harrison began the year with a pension liability of $47 million (underfunded pension plan).

Interest cost, $8; expected return on assets, $21; amortization of net loss, $6.

Interest cost, $23; expected return on assets, $17; amortization of net gain, $6.

Interest cost, $23; expected return on assets, $17; amortization of net loss, $6; amortization of prior service cost, $7 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).)