Suppan Service began the year with a net pension liability of $56 million (underfunded pension plan). Pension expense for the year included the following ($ in millions): service cost, $20; interest cost, $12; expected return on assets, $8; amortization of net gain, $4. Required: Prepare the appropriate general journal entry to record Suppan's pension expense. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)