The following information relates to Hatami Company's defined benefit pension plan during the current reporting year: 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 $670,000,000 57,000,000 47,000,000 97,000,000 39,000,000 67,000,000 Required: Determine the balance of pension plan assets at fair value on December 31. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.) Pension Plan Plan assets beginning of the year Actual return ($ in millions) $ 670,000,000 47,000,000 97,000,000 X (39,000,000) Cash contributions Retiree benefits Plan assets end of the year $ 775,000,000 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted