Harrison Forklift's pension expense includes a service cost of $$24$ million. Harrison began the year with a pension liability of $$44$ million $($underfunded pension plan$).($$ in millions$)$

Interest cost, $$12$; expected return on assets, $$18$; amortization of net loss, $$5.$

Interest cost, $$20$; expected return on assets, $$15$; amortization of net gain, $$5.$

Interest cost, $$20$; expected return on assets, $$15$; amortization of net loss, $$5$; amortization of prior service cost, $$6.$

Required:

Prepare the appropriate general journal entries to record Harrison's pension expense in each of the following independent situations regarding the other $($non$-$service cost$)$ components of pension expense.

Note: 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 $10).$

Journal entry worksheet

$1$

$2$

$3$

Prepare the appropriate journal entry to record pension expense in situation $1.$

Note: Enter debits before credits.

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