Wainright Co. began the year with a net pension liability of $112 million (underfunded pension plan). Pension expense for the year included the following ($ in millions): service cost, $40; interest cost, $24; expected return on assets, $16, amortization of net loss, $8; amortization of prior service cost, $12. Required: Prepare the appropriate general journal entry to record Wainright'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 Wainright's pension expense. Note: Enter debits before credits. Transcation General Journal Debit Credit Record entry Clear entry View general journal