The following data relate to Ramesh Company's defined benefit pension plan: Plan assets at fair value, January 1 Expected return on plan assets Actual return on plan assets Contributions to the pension fund (end of year) Amortization of net loss Pension benefits paid (end of year) Pension expense Required: ($ in millions) $600 60 48 100 10 11 72 Determine the amount of pension plan assets at fair value on December 31. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.) t Pension Plan Assets Beginning of the year $ 600 nces Retiree benefits Actual return Cash contributions 48 100 End of the year $ 748