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). 1. Interest cost, $9; expected return on assets, $22; amortization of net loss, $6. 2. Interest cost, $24; expected return on assets, $18; amortization of net gain, $6. 3. Interest cost, $24; expected return on assets, $18; amortization of net loss, $6; amortization of prior service cost, $7 million. Required: Prepare the appropriate general journal entries to record Harrison's pension expense in each of the above independent situations regarding the other (non-service cost) components of pension expense ($ 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).) View transaction list Journal entry worksheet 1 2 3 Prepare the appropriate journal entry to record pension expense in situation 1 above.