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Pension plan assets were $80 million at the beginning of the year. The return on plan assets was 5%. At the end of the year,

Pension plan assets were $80 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 $6 million and cash invested in the pension fund was $7 million. What was the amount of the pension plan assets at year-end? Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10)

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