TB Problem 17-180 (Static) Carpenter Gems began the year with a net pension liability of $84 million (underfunded pension plan). Pension expense for the year included the following ($ in millions): service cost, $30; interest cost, $18; expected return on assets, $12; amortization of net loss, $6. Required: Prepare the appropriate general journal entry to record Carpenter's pension expense. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record entry for Carpenter's pension expenses. Note: Enter debits before credits. Transcation General Journal Debit Credit 1 Record entry Clear entry View general journal