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 550,000,000 45,000,000 35,000,0e0 85,000,000 27,000,000 55,000,000 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.) (S in millions) Pension Plan Plan assets beginning of the year Plan assets end of the year