The following data relate to Ramesh Company's defined benefit pension plan: Plan assets at fair value, January 1 Expected return on plan assets Actual return on plan assets Contributions to the pension fund (end of year). Amortization of net loss Pension benefits paid (end of year). Pension expense ($ in millions) $610 61 49 102 10 12 74 Required: Determine the amount of pension plan assets at fair value on December 31. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.) Pension Plan Assets Beginning of the year End of the year