The following information relates to Hatami Company's defined benefit pension plan during the current reporting year. 2 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 met loss Pension benefits paid (end of year) Pension expense $590,000,000 49,000,000 39,000,000 89,000,000 31,000,000 59,000,000 Required: Determine the balance of pension plan assets at fair value on December 31. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.) ($ in millions) Pension Plan Plan assets beginning of the year Plan assets end of the year $