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Pension plan assets were $380 million at the beginning of the year. The return on plan assets was 5%. At the end of the year,

Pension plan assets were $380 million at the beginning of the year. The return on plan assets was 5%. At the end of the year, retiree benefits paid by the trustee were $17 million and cash invested in the pension fund was $21 million. What was the amount of the pension plan assets at year-end?

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