Harrison Forklift's pension expense includes a service cost of $$14$ million. Harrison began the year with a pension liability $($underfunded pension plan$).($$ in millions$)$

Interest cost, $$10$; expected return on assets, $$8$; amortization of net loss, $$3.$

Interest cost, $$10$; expected return on assets, $$7$; amortization of net gain, $$3.$

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.

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