Pension plan assets were $440 million at the beginning of the year. The returh oe plan assets was 5 . Af the end of the yr ur irfiree beriefits poid by the trustee were $3 miltion and cash irwested in the pension fund was 57mition What was the amount of the pension plan assels at year-end? Note: Enter your snswer in millions (i.e, 10,000,000 should be entered os 10)