The following data relate to Ramesh Company$$s defined benefit pension plan: The following data relate to Ramesh Company's defined benefit pension plan:

Required:

Determine the amount of pension plan assets at fair value on December $31.$

Note: Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.

$($$ in millions$)$

Plan assets at fair value, January $1$ $ $600$

Expected return on plan assets $60$

Actual return on plan assets $48$

Contributions to the pension fund $($end of year$)100$

Amortization of net loss $10$

Pension benefits paid $($end of year$)11$

Pension expense $72$

Required:

Determine the amount of pension plan assets at fair value on December $31.$