Exercise 17-5 (Algo) Determine pension plan assets (LO17-4] 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) $ 640 64 51 108 11 15 80 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