Harrison Forklift's pension expense includes a service cost of $29 million. Harrison began the year with a pension liability of $49 million (underfunded pension plan).

Interest cost, $10; expected return on assets, $23; amortization of net loss, $6.

Interest cost, $25; expected return on assets, $19; amortization of net gain, $6.

Interest cost, $25; expected return on assets, $19; amortization of net loss, $6; amortization of prior service cost, $7 million.

Prepare journal entries for each situation