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 $630,000,000 53,000,000 Actual return on plan assets 43,000,000 Contributions to the pension fund (end of year) 93,000,000 Amortization of net loss 0 Pension benefits paid (end of year) 35,000,000 63,000,000 Pension expense Required: Determine the balance of pension plan assets at fair value on December 31. (Enter your answers in millions. Amounts to be ded should be indicated with a minus sign.) Pension Plan ($ in millions) Plan assets beginning of the year Plan assets end of the year $