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 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).)

Indicate by letter whether each of the events listed below increases (1), decreases (D), or has no effect (N) on an employer's periodic pension expense in the year the event occurs. Events 1. Interest cost. 2. Amortization of prior service cost-AOCI. 3. Excess of the expected return on plan assets over the actual return. 4. Expected return on plan assets. 5. A plan amendment that increases benefits is made retroactive to prior years. 6. Actuary's estimate of the PBO is increased. 7. Cash contributions to the pension fund by the employer. 8. Benefits are paid to retired employees. 9. Service cost. 10. Excess of the actual return on plan assets over the expected return. 11. Amortization of net lossAOCI. 12. Amortization of net gain-AOCI