Jason Snyder's pension expense includes a service cost of $10 million. Jason began the year with a pension liability of $24 million (underfunded pension plan).

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):

1- Interest cost, $11; expected return on assets, $5; amortization of net loss, $4.

2- Interest cost, $11; expected return on assets, $5; amortization of net gain, $4.

3- Interest cost, $11; expected return on assets, $5; amortization of net loss, $4; amortization of prior service cost, $8 million.