The following information relates to Hatami Company's defined benefit pension plan during the current reporting year: Plan assets at fair value, January 1 $540,000,000 Expected return on plan assets 44,000,000 Actual return on plan assets 34,000,000 Contributions to the pension fund (end of year) 84,000,000 Amortization of net loss 0 Pension benefits paid (end of year) 26,000,000 Pension expense 54,000,000 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.)