Exercise $17-4($Algo$)$ Recording pension expense $[$LO$17-6,17-7]$

Harrison Forklift's pension expense Includes a service cost of $\backslash (\backslash$$ $12\backslash )$ million. Harrison began the year with a pension liability of $\backslash (\backslash$$ $32\backslash )$ million $($underfunded pension plan$).(\backslash (\backslash$$ $\backslash )$ in millions$)$

$1.$ Interest cost, $\backslash (\backslash$$ $8\backslash )$; expected return on assets, $\backslash (\backslash$$ $6\backslash )$; amortization of net loss, $\backslash (\backslash$$ $2\backslash ).$

$2.$ Interest cost, $\backslash (\backslash$$ $8\backslash )$; expected return on assets, $\backslash (\backslash$$ $6\backslash )$; amortization of net galn, $\backslash (\backslash$$ $2\backslash ).$

$3.$ Interest cost, $\backslash (\backslash$$ $8\backslash )$; expected return on assets, $\backslash (\backslash$$ $6\backslash )$; amortization of net loss, $\backslash (\backslash$$ $2\backslash )$; amortization of prior service cost, $\backslash (\backslash$$ $3\backslash ).$

Required: $\backslash (\backslash$square $\backslash )$

Prepare the approprlate general Journal entrles 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 fleld. Enter your answers In millions $($I$.$e$.,10,000,000$ should be entered as $10).$