The following data relate to Voltaire Companys defined benefit pension plan:

	($ in millions)
Plan assets at fair value, January 1	$	730
Expected return on plan assets		73
Actual return on plan assets		58
Contributions to the pension fund (end of year)		126
Amortization of net loss		14
Pension benefits paid (end of year)		18
Pension expense		98

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
Actual return on assets	58
Cash contributions	126
Retiree benefits	(18)
End of the year	$166