Harrison Forklift's pension expense includes a service cost of $$28$ mililion. Harrison began the year with a pension liability of $$48$ million $($underfunded pension plan$).($$ in millions$)$

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.$

Interest cost, $$24,$ expected return on assets, $$18,$ amortization of net loss, $$6,$ amortization of prior service cost, $$7$

Requlred:

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 requlred" In the first account fleld. Enter your answers In millions $(1.$e$.,10,000,000$ should be entered os $10).$

Journal entry worksheet

$1$

$2$

$3$

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

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$