The basic financial statements of a pension plan provide only limited amounts of information as to its economic condition.

The following information relates to the Lincoln County Firefighters' Pension Plan (dollar amounts in millions):

Beginning-of-Year Balances
Cash and cash equivalents, January 1	$ 67
Marketable securities and other investments at fair value, January 1	$3,180
Current liabilities to retirees, January 1	$ 4
Actuarial accrued liability, January 1	$3,430
Transactions During the Year
Contributions received during the year from employers and employees	$ 138
Benefits to which retirees were entitled during the year	$ 120
Benefits actually paid to retirees, including amounts owed from prior year	$ 122
Interest and dividends earned during the year	$ 145
Net appreciation in fair value of marketable securities and other investments (i.e., realized and unrealized gains) during the year	$ 36
Investment and administrative expenses	$ 45
End-of-Year Balances
Cash on hand, December 31	$ 92
Marketable securities and other investments at fair value, December 31	$3,307
Current liabilities to retirees, December 31	$ 2
Actuarial accrued liability, December 31	$3,690

1. Prepare a statement of plan net assets available for benefits (balance sheet) as of January 1. You may not have to include all of the data provided.