The following data relate to Ramesh Company's defined benefit pension plan: ($ in millions) $800 80 64 Plan assets at fair value, January 1 Expected retum on plan assets Actual retum on plan assets Contributions to the pension fund (end of year) Amortization of net loss Pension benefits paid (end of year) Pension expense 140 16 25 112 Required: 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.) Pension Plan Assets Beginning of the year End of the year