E 17-5 Determine pension plan assets 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 (S in millions) $600 60 48 100 10 11 72 Required: Determine the amount of pension plan assets at fair value on December 31