1. Prepare the appropriate journal entry to record pension expense in situation 1.
2. Prepare the appropriate journal entry to record pension expense in situation 2.
3. Prepare the appropriate journal entry to record pension expense in situation 3.

Harrison Forklift's pension expense includes a service cost of $14 million. Harrison began the year with a pension liability of $36 million (underfunded pension plan). (\$ in millions) 1. Interest cost, $10; expected return on assets, $8; amortization of net loss, $3. 2. Interest cost, $10; expected return on assets, $7; amortization of net gain, $3. 3. Interest cost, $10; expected return on assets, $7; amortization of net loss, $3; amortization of prior service cost, $4. 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)